https://www.taxtmi.com/caselaws?id=162359 Exemption from the pre-deposit requirement under the proviso to section 39(5) of the Haryana General Sales Tax Act, 1973 is available only on proof of financial inability or lack of paying capacity, supported by recorded reasons. A plea based on legal complexity, administrative difficulty, or challenge to the assessment does not satisfy that condition, because the appellate authority is not to examine the merits of the appeal at that stage. Writ relief under article 226 to bypass the statutory pre-deposit condition is available only in rare and exceptional circumstances; absent extraordinary grounds, the legislative mandate remains enforceable. en-us Mon, 27 Nov 2000 00:00:00 +0530 Tue, 25 Feb 2014 14:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162359 Exemption from the pre-deposit requirement under the proviso to section 39(5) of the Haryana General Sales Tax Act, 1973 is available only on proof of financial inability or lack of paying capacity, supported by recorded reasons. A plea based on legal complexity, administrative difficulty, or challenge to the assessment does not satisfy that condition, because the appellate authority is not to examine the merits of the appeal at that stage. Writ relief under article 226 to bypass the statutory pre-deposit condition is available only in rare and exceptional circumstances; absent extraordinary grounds, the legislative mandate remains enforceable. Case-Laws VAT and Sales Tax Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162359