https://www.taxtmi.com/caselaws?id=160680 The proviso to section 39(5) of the Haryana General Sales Tax Act, 1973 gives the appellate authority discretion to grant relief from pre-deposit, but that discretion must be exercised on the facts of each case. A blanket insistence on a surety bond as a condition for entertaining the appeal is not justified. The assessee must be given an opportunity to place material showing inability to comply, and refusal to do so offends natural justice. The surety-bond condition was therefore unsustainable, and the exemption application had to be reconsidered afresh after hearing the assessee. en-us Thu, 17 Aug 2000 00:00:00 +0530 Sat, 21 Dec 2013 18:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160680 The proviso to section 39(5) of the Haryana General Sales Tax Act, 1973 gives the appellate authority discretion to grant relief from pre-deposit, but that discretion must be exercised on the facts of each case. A blanket insistence on a surety bond as a condition for entertaining the appeal is not justified. The assessee must be given an opportunity to place material showing inability to comply, and refusal to do so offends natural justice. The surety-bond condition was therefore unsustainable, and the exemption application had to be reconsidered afresh after hearing the assessee. Case-Laws VAT and Sales Tax Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160680