https://www.taxtmi.com/caselaws?id=163088 A waiver of pre-deposit was considered by balancing financial hardship against the interest of revenue, and a limited deposit of 10% of the additional demand with surety for the balance was found reasonable. At the stage of deciding waiver, the merits of the assessment are not to be examined in depth, and the relevant considerations are prima facie case, balance of convenience and irreparable loss. As no undue financial hardship or unreasonableness in the condition was shown, the deposit requirement was upheld and no interference was warranted in writ jurisdiction. en-us Mon, 03 Mar 2008 00:00:00 +0530 Thu, 11 Dec 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163088 A waiver of pre-deposit was considered by balancing financial hardship against the interest of revenue, and a limited deposit of 10% of the additional demand with surety for the balance was found reasonable. At the stage of deciding waiver, the merits of the assessment are not to be examined in depth, and the relevant considerations are prima facie case, balance of convenience and irreparable loss. As no undue financial hardship or unreasonableness in the condition was shown, the deposit requirement was upheld and no interference was warranted in writ jurisdiction. Case-Laws VAT and Sales Tax Mon, 03 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163088