https://www.taxtmi.com/caselaws?id=161209 Where an appellate statute allows waiver or relaxation of pre-deposit, the authority must consider the appellant's ability to pay and other relevant factors on the record before deciding the request. A mechanical or non-speaking refusal, without recorded reasons, prevents meaningful scrutiny and breaches natural justice. Applying that principle, the Tribunal's 50 per cent deposit condition, followed by dismissal of the appeal for non-compliance without dealing with the plea of inability to pay, was unsustainable. The impugned orders were quashed for want of reasons and breach of natural justice. en-us Thu, 18 Apr 1996 00:00:00 +0530 Thu, 09 Jan 2014 17:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161209 Where an appellate statute allows waiver or relaxation of pre-deposit, the authority must consider the appellant's ability to pay and other relevant factors on the record before deciding the request. A mechanical or non-speaking refusal, without recorded reasons, prevents meaningful scrutiny and breaches natural justice. Applying that principle, the Tribunal's 50 per cent deposit condition, followed by dismissal of the appeal for non-compliance without dealing with the plea of inability to pay, was unsustainable. The impugned orders were quashed for want of reasons and breach of natural justice. Case-Laws VAT and Sales Tax Thu, 18 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161209