https://www.taxtmi.com/caselaws?id=269223 Discretionary waiver of pre-deposit in an appeal will ordinarily stand where the appellate authority or tribunal has formed a prima facie view on the merits and the exercise is neither arbitrary nor unreasonable. The Gujarat Value Added Tax Act, 2003 does not treat financial hardship as an indispensable statutory precondition for waiver unless the statute expressly requires it. On that basis, the tribunal's decision to waive pre-deposit and restore the appeal for merits consideration was upheld, and no substantial question of law was found to arise. en-us Fri, 16 Oct 2015 00:00:00 +0530 Fri, 11 Dec 2015 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269223 Discretionary waiver of pre-deposit in an appeal will ordinarily stand where the appellate authority or tribunal has formed a prima facie view on the merits and the exercise is neither arbitrary nor unreasonable. The Gujarat Value Added Tax Act, 2003 does not treat financial hardship as an indispensable statutory precondition for waiver unless the statute expressly requires it. On that basis, the tribunal's decision to waive pre-deposit and restore the appeal for merits consideration was upheld, and no substantial question of law was found to arise. Case-Laws VAT and Sales Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269223