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    <description>The High Court of Allahabad allowed the petition, setting aside the Tribunal&#039;s order in a waiver-cum-stay application. The Court emphasized that the Tribunal must consider both the merit of the case and the financial condition of the petitioner. It noted the Tribunal&#039;s failure to assess the case&#039;s merit and directed a reconsideration, instructing the Tribunal to evaluate both aspects before making a decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=184718</link>
      <description>The High Court of Allahabad allowed the petition, setting aside the Tribunal&#039;s order in a waiver-cum-stay application. The Court emphasized that the Tribunal must consider both the merit of the case and the financial condition of the petitioner. It noted the Tribunal&#039;s failure to assess the case&#039;s merit and directed a reconsideration, instructing the Tribunal to evaluate both aspects before making a decision.</description>
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