https://www.taxtmi.com/caselaws?id=2539 When a writ challenge is directed mainly against a pre-deposit order and the merits of the appeal are already pending before the Tribunal, the High Court should not examine the adjudication on merits or remand the matter to the adjudicating authority. The Supreme Court held that such interference was unjustified. It also noted that dispensation of pre-deposit must be assessed on prima facie case, balance of convenience, irreparable loss, and revenue protection, but in the circumstances the consequential pre-deposit direction did not survive. The appeals were to be heard on merits without insisting on pre-deposit. en-us Mon, 12 Nov 2007 00:00:00 +0530 Tue, 19 Apr 2016 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2539 When a writ challenge is directed mainly against a pre-deposit order and the merits of the appeal are already pending before the Tribunal, the High Court should not examine the adjudication on merits or remand the matter to the adjudicating authority. The Supreme Court held that such interference was unjustified. It also noted that dispensation of pre-deposit must be assessed on prima facie case, balance of convenience, irreparable loss, and revenue protection, but in the circumstances the consequential pre-deposit direction did not survive. The appeals were to be heard on merits without insisting on pre-deposit. Case-Laws Customs Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2539