https://www.taxtmi.com/caselaws?id=208828 A writ petition challenging refusal to dispense with pre-deposit was held maintainable because the statutory appeal remedy did not extend to an order made under the tribunal's discretionary deposit-waiver power. The court also stated that discretion under the enabling provision must be exercised judicially on relevant material and not arbitrarily. On the facts, the record did not support the finding that the petitioner could deposit the full amount, and the ex parte nature of the original order, seizure of funds, and other material indicated undue hardship. The refusal to waive deposit was therefore interfered with and modified, with a reduced pre-deposit ordered. en-us Mon, 15 Nov 2010 00:00:00 +0530 Mon, 30 Jan 2012 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208828 A writ petition challenging refusal to dispense with pre-deposit was held maintainable because the statutory appeal remedy did not extend to an order made under the tribunal's discretionary deposit-waiver power. The court also stated that discretion under the enabling provision must be exercised judicially on relevant material and not arbitrarily. On the facts, the record did not support the finding that the petitioner could deposit the full amount, and the ex parte nature of the original order, seizure of funds, and other material indicated undue hardship. The refusal to waive deposit was therefore interfered with and modified, with a reduced pre-deposit ordered. Case-Laws FEMA Mon, 15 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208828