https://www.taxtmi.com/caselaws?id=161728 Pre-deposit conditions for entertaining sales tax appeals may be interfered with under Article 226 only where the appellate discretion is shown to be legally flawed; the relevant considerations are prima facie case, balance of convenience and irreparable injury, and the condition must not make the right of appeal illusory. Applying those principles, no total waiver was warranted and the pre-deposit requirement was substantially upheld. However, amounts already deposited in court and amounts stated to be refundable were directed to be credited against the pre-deposit, reducing the effective burden on the assessee while leaving the merits of the appellate direction intact. en-us Tue, 25 Feb 2003 00:00:00 +0530 Tue, 04 Feb 2014 18:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161728 Pre-deposit conditions for entertaining sales tax appeals may be interfered with under Article 226 only where the appellate discretion is shown to be legally flawed; the relevant considerations are prima facie case, balance of convenience and irreparable injury, and the condition must not make the right of appeal illusory. Applying those principles, no total waiver was warranted and the pre-deposit requirement was substantially upheld. However, amounts already deposited in court and amounts stated to be refundable were directed to be credited against the pre-deposit, reducing the effective burden on the assessee while leaving the merits of the appellate direction intact. Case-Laws VAT and Sales Tax Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161728