https://www.taxtmi.com/caselaws?id=160096 The statutory right of appeal under the sales tax law may be made subject to pre-deposit as a condition for entertaining the appeal, and the authority may relax that requirement on relevant considerations such as prima facie case, balance of convenience, irreparable loss, and public interest. Interference is not warranted unless the discretion to insist on deposit is shown to be arbitrary, unreasonable, or based on irrelevant factors. As the material did not show any such defect, and the plea of financial hardship was neither properly pleaded nor supported by evidence, no reduction or waiver of the directed deposit was justified. en-us Thu, 25 May 2000 00:00:00 +0530 Mon, 09 Dec 2013 16:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160096 The statutory right of appeal under the sales tax law may be made subject to pre-deposit as a condition for entertaining the appeal, and the authority may relax that requirement on relevant considerations such as prima facie case, balance of convenience, irreparable loss, and public interest. Interference is not warranted unless the discretion to insist on deposit is shown to be arbitrary, unreasonable, or based on irrelevant factors. As the material did not show any such defect, and the plea of financial hardship was neither properly pleaded nor supported by evidence, no reduction or waiver of the directed deposit was justified. Case-Laws VAT and Sales Tax Thu, 25 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160096