https://www.taxtmi.com/caselaws?id=222159 The High Court directed the first appellate authority to decide the appeal expeditiously within two months, allowing the petitioner to avoid depositing the tax amount assessed during this period. The Court emphasized the need for a strong prima facie case on merits and consideration of the appellant's financial condition when granting relief from depositing assessed amounts, criticizing the appellate authority and tribunal for not indicating such considerations in their orders. The decision aimed to balance individual rights and the State's interests, ensuring fair consideration of the appeal while preventing undue hardship. en-us Thu, 24 Jan 2013 00:00:00 +0530 Fri, 01 Mar 2013 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222159 The High Court directed the first appellate authority to decide the appeal expeditiously within two months, allowing the petitioner to avoid depositing the tax amount assessed during this period. The Court emphasized the need for a strong prima facie case on merits and consideration of the appellant's financial condition when granting relief from depositing assessed amounts, criticizing the appellate authority and tribunal for not indicating such considerations in their orders. The decision aimed to balance individual rights and the State's interests, ensuring fair consideration of the appeal while preventing undue hardship. Case-Laws VAT and Sales Tax Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222159