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    <title>2014 (9) TMI 811 - DELHI HIGH COURT</title>
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    <description>The Court set aside the direction to deposit 15% of the tax amount and interest, as well as 5% of the penalty amount, finding no wilfulness or culpability on the part of the appellant. The impugned order was modified, and the appeals before the DVAT Tribunal were directed to be heard on merits. The appeal was allowed in favor of the appellant.</description>
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      <description>The Court set aside the direction to deposit 15% of the tax amount and interest, as well as 5% of the penalty amount, finding no wilfulness or culpability on the part of the appellant. The impugned order was modified, and the appeals before the DVAT Tribunal were directed to be heard on merits. The appeal was allowed in favor of the appellant.</description>
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