https://www.taxtmi.com/caselaws?id=204357 Under a pre-deposit regime, waiver of deposit is an exception and can be granted only on a showing of undue hardship, with conditions imposed to protect revenue. Stay applications in fiscal matters must be assessed on the relevant factors of prima facie case, balance of convenience, irreparable loss, and revenue safeguarding. An order granting complete waiver and stay merely on limitation grounds, without applying these principles or imposing protective conditions, is unsustainable. The Tribunal's stay order was set aside and the matter remitted for fresh consideration under the governing criteria. en-us Wed, 19 Jan 2011 00:00:00 +0530 Mon, 25 Aug 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204357 Under a pre-deposit regime, waiver of deposit is an exception and can be granted only on a showing of undue hardship, with conditions imposed to protect revenue. Stay applications in fiscal matters must be assessed on the relevant factors of prima facie case, balance of convenience, irreparable loss, and revenue safeguarding. An order granting complete waiver and stay merely on limitation grounds, without applying these principles or imposing protective conditions, is unsustainable. The Tribunal's stay order was set aside and the matter remitted for fresh consideration under the governing criteria. Case-Laws Service Tax Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204357