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    <title>2013 (6) TMI 58 - DELHI HIGH COURT</title>
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    <description>The Court criticized the Tribunal&#039;s decision to dismiss the appeal without considering the merits of the case and found the assumption of default due to non-compliance with a deposit order to be unjustified. The Court directed the appellant to appear for a hearing regarding the waiver of pre-deposit, emphasizing the need for a fair assessment of each appellant&#039;s case before making assumptions of default. Previous judgments on similar cases were cited to highlight the inconsistency and indefensibility of the Tribunal&#039;s approach, leading to the Court setting aside the Tribunal&#039;s order and granting the appellant a waiver of pre-deposit.</description>
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      <title>2013 (6) TMI 58 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=234233</link>
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