https://www.taxtmi.com/caselaws?id=221527 The court upheld the decision of the first respondent-appellate authority to reduce the pre-deposit amount required for filing an appeal, from Rs. 47,93,469 to Rs. 4 lakhs. The petitioner's arguments of undue hardship and non-reimbursable pre-deposit were dismissed, emphasizing the mandatory nature of pre-deposit under Section 35-F of the Act. The court highlighted the importance of considering financial burden and undue hardship but found the reduced amount of Rs. 4 lakhs to be reasonable. The Writ Petition challenging the pre-deposit order was dismissed, directing the petitioner to pay and pursue contentions during the appeal process. en-us Tue, 12 Feb 2013 00:00:00 +0530 Fri, 25 Jul 2014 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221527 The court upheld the decision of the first respondent-appellate authority to reduce the pre-deposit amount required for filing an appeal, from Rs. 47,93,469 to Rs. 4 lakhs. The petitioner's arguments of undue hardship and non-reimbursable pre-deposit were dismissed, emphasizing the mandatory nature of pre-deposit under Section 35-F of the Act. The court highlighted the importance of considering financial burden and undue hardship but found the reduced amount of Rs. 4 lakhs to be reasonable. The Writ Petition challenging the pre-deposit order was dismissed, directing the petitioner to pay and pursue contentions during the appeal process. Case-Laws Service Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221527