https://www.taxtmi.com/caselaws?id=243040 Where a stay provision permits waiver or relaxation of the statutory pre-deposit for special and adequate reasons recorded in writing, the Tribunal must consider that request on the stay application itself. It cannot first compel a partial deposit as a precondition to examining whether waiver or relaxation should be granted, because that would add a requirement not contemplated by the statute. The direction to deposit part of the disputed tax before deciding the waiver request was therefore unsustainable and was set aside, and the stay application had to be decided afresh in accordance with law. en-us Mon, 13 Jan 2014 00:00:00 +0530 Thu, 23 Jul 2015 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243040 Where a stay provision permits waiver or relaxation of the statutory pre-deposit for special and adequate reasons recorded in writing, the Tribunal must consider that request on the stay application itself. It cannot first compel a partial deposit as a precondition to examining whether waiver or relaxation should be granted, because that would add a requirement not contemplated by the statute. The direction to deposit part of the disputed tax before deciding the waiver request was therefore unsustainable and was set aside, and the stay application had to be decided afresh in accordance with law. Case-Laws VAT and Sales Tax Mon, 13 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243040