https://www.taxtmi.com/caselaws?id=160562 The right of appeal under the taxing statutes was conditional on payment of the assessed tax, and total waiver of pre-deposit could be granted only on recorded satisfaction that the dealer was unable to pay. At the exemption stage, the authority was not required to examine the merits of the assessment in depth. Since the appellate authority considered the petitioner's financial position, including its running business and substantial turnover, and declined complete waiver, the Tribunal was justified in agreeing and only modifying the instalment terms. The challenge alleging non-consideration of hardship and absence of a speaking order therefore failed, and refusal of total exemption from pre-deposit was upheld. en-us Thu, 13 Jul 2000 00:00:00 +0530 Fri, 20 Dec 2013 14:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160562 The right of appeal under the taxing statutes was conditional on payment of the assessed tax, and total waiver of pre-deposit could be granted only on recorded satisfaction that the dealer was unable to pay. At the exemption stage, the authority was not required to examine the merits of the assessment in depth. Since the appellate authority considered the petitioner's financial position, including its running business and substantial turnover, and declined complete waiver, the Tribunal was justified in agreeing and only modifying the instalment terms. The challenge alleging non-consideration of hardship and absence of a speaking order therefore failed, and refusal of total exemption from pre-deposit was upheld. Case-Laws VAT and Sales Tax Thu, 13 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160562