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    <description>The High Court concluded that the Tribunal&#039;s directive for pre-deposit and dismissal of appeals for non-compliance were unjustified. It waived the balance pre-deposit, set aside the dismissal order, and restored the appeals, recognizing the appellant&#039;s financial hardship and prima facie case on merits. The court emphasized the importance of considering undue hardship and safeguarding revenue interests in such cases.</description>
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      <description>The High Court concluded that the Tribunal&#039;s directive for pre-deposit and dismissal of appeals for non-compliance were unjustified. It waived the balance pre-deposit, set aside the dismissal order, and restored the appeals, recognizing the appellant&#039;s financial hardship and prima facie case on merits. The court emphasized the importance of considering undue hardship and safeguarding revenue interests in such cases.</description>
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