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    <title>2013 (1) TMI 548 - GUJARAT HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s order imposing a Rs. 10 lakh pre-deposit requirement and criticized the Tribunal for doubling the amount set by the Commissioner (Appeals). The Court directed the appellants to deposit Rs. 5 lakhs by a specified date for the appeals to be considered on merits by the Commissioner (Appeals), failing which all appeals would be dismissed. The civil applications were disposed of as irrelevant after the resolution of the main appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=220443</link>
      <description>The High Court set aside the Tribunal&#039;s order imposing a Rs. 10 lakh pre-deposit requirement and criticized the Tribunal for doubling the amount set by the Commissioner (Appeals). The Court directed the appellants to deposit Rs. 5 lakhs by a specified date for the appeals to be considered on merits by the Commissioner (Appeals), failing which all appeals would be dismissed. The civil applications were disposed of as irrelevant after the resolution of the main appeals.</description>
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