https://www.taxtmi.com/caselaws?id=158825 Where an assessment order had already been set aside and the matter remitted for fresh assessment, the Court modified the ancillary security condition from a monetary deposit to a personal bond, while preserving the assessee's liability and the direction for production of supporting documents. It also noted that the appellate scheme required a 25% pre-deposit to entertain an appeal but contained no waiver or stay mechanism for genuine hardship cases. On that basis, the Court recommended legislative amendment to permit discretionary waiver or stay in appropriate cases, including under the second appellate provision. en-us Thu, 21 Jul 2005 00:00:00 +0530 Wed, 24 Apr 2024 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158825 Where an assessment order had already been set aside and the matter remitted for fresh assessment, the Court modified the ancillary security condition from a monetary deposit to a personal bond, while preserving the assessee's liability and the direction for production of supporting documents. It also noted that the appellate scheme required a 25% pre-deposit to entertain an appeal but contained no waiver or stay mechanism for genuine hardship cases. On that basis, the Court recommended legislative amendment to permit discretionary waiver or stay in appropriate cases, including under the second appellate provision. Case-Laws VAT and Sales Tax Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158825