https://www.taxtmi.com/caselaws?id=246871 The court upheld the Tribunal's order requiring the petitioners, a Public Sector Undertaking, to deposit Rs. 20 crores as a pre-deposit against a total demand of approximately Rs. 800 crores under the Gujarat Sales Tax Act and the Central Sales Tax Act. The court emphasized the necessity of demonstrating undue hardship or financial hardship when seeking waivers and found the lack of such demonstration by the petitioners justified the pre-deposit requirement. The court dismissed the petitions but granted the petitioners an additional four weeks to comply with the order, highlighting the Tribunal's discretion in such matters. en-us Thu, 26 Sep 2013 00:00:00 +0530 Thu, 24 Apr 2014 10:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246871 The court upheld the Tribunal's order requiring the petitioners, a Public Sector Undertaking, to deposit Rs. 20 crores as a pre-deposit against a total demand of approximately Rs. 800 crores under the Gujarat Sales Tax Act and the Central Sales Tax Act. The court emphasized the necessity of demonstrating undue hardship or financial hardship when seeking waivers and found the lack of such demonstration by the petitioners justified the pre-deposit requirement. The court dismissed the petitions but granted the petitioners an additional four weeks to comply with the order, highlighting the Tribunal's discretion in such matters. Case-Laws VAT and Sales Tax Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246871