https://www.taxtmi.com/caselaws?id=160696 The proviso to section 39(5) of the Haryana General Sales Tax Act, 1973 allows an appellate authority to entertain an appeal without full pre-deposit where the appellant cannot pay the assessed tax, penalty or interest and reasons are recorded in writing. The authority may impose reasonable conditions, including security or surety, when granting such relaxation, but the discretion is not mandatory or mechanical and must be exercised on relevant material. Fair procedure requires the appellant to be given an opportunity to meet any proposed condition. A cryptic, unreasoned order imposing surety without such opportunity reflects non-application of mind and breaches natural justice. en-us Wed, 05 Jul 2000 00:00:00 +0530 Mon, 23 Dec 2013 12:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160696 The proviso to section 39(5) of the Haryana General Sales Tax Act, 1973 allows an appellate authority to entertain an appeal without full pre-deposit where the appellant cannot pay the assessed tax, penalty or interest and reasons are recorded in writing. The authority may impose reasonable conditions, including security or surety, when granting such relaxation, but the discretion is not mandatory or mechanical and must be exercised on relevant material. Fair procedure requires the appellant to be given an opportunity to meet any proposed condition. A cryptic, unreasoned order imposing surety without such opportunity reflects non-application of mind and breaches natural justice. Case-Laws VAT and Sales Tax Wed, 05 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160696