https://www.taxtmi.com/caselaws?id=243621 The Court set aside the Commissioner's decision denying the petitioner's request for waiver of a balance pre-deposit amount, directing the Appellate Commissioner to promptly consider the petitioner's appeal without the deposit requirement. The Court found the Commissioner's refusal to grant relief unjustified, given the substantial amount already paid by the petitioner. It held that denying relief would impede the petitioner's right to appeal and ordered the appeal process to proceed within 4 months, emphasizing the lack of justification for denying the waiver. en-us Wed, 29 Jan 2014 00:00:00 +0530 Thu, 06 Feb 2014 06:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243621 The Court set aside the Commissioner's decision denying the petitioner's request for waiver of a balance pre-deposit amount, directing the Appellate Commissioner to promptly consider the petitioner's appeal without the deposit requirement. The Court found the Commissioner's refusal to grant relief unjustified, given the substantial amount already paid by the petitioner. It held that denying relief would impede the petitioner's right to appeal and ordered the appeal process to proceed within 4 months, emphasizing the lack of justification for denying the waiver. Case-Laws Customs Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243621