https://www.taxtmi.com/caselaws?id=162683 In sales tax and VAT appeals, pre-deposit of the disputed amount or admitted tax is a statutory condition for maintaining the appeal, subject only to limited waiver or reduction on terms that protect revenue. Financial hardship alone is not a decisive basis for relief under this framework, unlike customs or excise regimes where undue hardship is expressly relevant. Writ interference is available only if the order is jurisdictionally flawed or perverse; otherwise the court will not reassess the merits of the deposit direction. On the facts, no such perversity was shown, so the pre-deposit order was sustained. en-us Thu, 15 Feb 2007 00:00:00 +0530 Wed, 12 Mar 2014 16:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162683 In sales tax and VAT appeals, pre-deposit of the disputed amount or admitted tax is a statutory condition for maintaining the appeal, subject only to limited waiver or reduction on terms that protect revenue. Financial hardship alone is not a decisive basis for relief under this framework, unlike customs or excise regimes where undue hardship is expressly relevant. Writ interference is available only if the order is jurisdictionally flawed or perverse; otherwise the court will not reassess the merits of the deposit direction. On the facts, no such perversity was shown, so the pre-deposit order was sustained. Case-Laws VAT and Sales Tax Thu, 15 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162683