https://www.taxtmi.com/caselaws?id=262831 The High Court set aside the Tribunal's decision on a waiver of pre-deposit application due to the absence of a statement of undue hardship. The Court emphasized the necessity of including this statement for jurisdiction. The appellant was granted the chance to submit a new application within two weeks, complying with the required grounds. The Tribunal was directed to keep the appeal active for this period to consider the fresh application properly. The judgment stressed the importance of meeting procedural requirements for waiver applications to ensure fair consideration. en-us Thu, 30 Apr 2015 00:00:00 +0530 Wed, 14 Oct 2015 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262831 The High Court set aside the Tribunal's decision on a waiver of pre-deposit application due to the absence of a statement of undue hardship. The Court emphasized the necessity of including this statement for jurisdiction. The appellant was granted the chance to submit a new application within two weeks, complying with the required grounds. The Tribunal was directed to keep the appeal active for this period to consider the fresh application properly. The judgment stressed the importance of meeting procedural requirements for waiver applications to ensure fair consideration. Case-Laws Service Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262831