https://www.taxtmi.com/article/detailed?id=1283 Tribunals must treat the pre deposit requirement as mandatory for statutory tax appeals, allowing waiver only where the appellant proves undue hardship; any dispensation must be subject to conditions imposed by the appellate authority to safeguard the interests of revenue. Decision makers must consider prima facie case, balance of convenience and irreparable harm, and avoid routine or mechanical grants of interim relief affecting public revenue. en-us Sun, 08 May 2011 19:20:16 +0530 Sat, 05 Apr 2014 16:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1283 Tribunals must treat the pre deposit requirement as mandatory for statutory tax appeals, allowing waiver only where the appellant proves undue hardship; any dispensation must be subject to conditions imposed by the appellate authority to safeguard the interests of revenue. Decision makers must consider prima facie case, balance of convenience and irreparable harm, and avoid routine or mechanical grants of interim relief affecting public revenue. Articles Service Tax Sun, 08 May 2011 19:20:16 +0530 https://www.taxtmi.com/article/detailed?id=1283