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    <description>An order directing pre-deposit of 50% of the penalty was unsustainable where the Tribunal gave no recorded reasons for exercising that discretion. The absence of reasons defeated meaningful judicial review and breached natural justice, because an appellate order affecting rights must disclose the basis of the decision. The Bombay High Court therefore quashed and set aside the order and remanded the matter to the Tribunal for fresh consideration.</description>
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      <description>An order directing pre-deposit of 50% of the penalty was unsustainable where the Tribunal gave no recorded reasons for exercising that discretion. The absence of reasons defeated meaningful judicial review and breached natural justice, because an appellate order affecting rights must disclose the basis of the decision. The Bombay High Court therefore quashed and set aside the order and remanded the matter to the Tribunal for fresh consideration.</description>
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