https://www.taxtmi.com/caselaws?id=161309 A sick industrial unit was not required to furnish a surety bond as a precondition for its tax appeal to be heard on merits, because the appellate proceeding was already pending for disposal. The High Court found the bond condition unjustified in the circumstances and removed it, directing that the appeal be heard and decided on merits without insisting on security. The ruling reflects that an appellate authority should not impose a surety bond condition where it has the effect of obstructing consideration of a statutory appeal that is already listed for adjudication. en-us Tue, 07 Jan 2003 00:00:00 +0530 Tue, 14 Jan 2014 15:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161309 A sick industrial unit was not required to furnish a surety bond as a precondition for its tax appeal to be heard on merits, because the appellate proceeding was already pending for disposal. The High Court found the bond condition unjustified in the circumstances and removed it, directing that the appeal be heard and decided on merits without insisting on security. The ruling reflects that an appellate authority should not impose a surety bond condition where it has the effect of obstructing consideration of a statutory appeal that is already listed for adjudication. Case-Laws VAT and Sales Tax Tue, 07 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161309