https://www.taxtmi.com/caselaws?id=189740 The Gujarat HC upheld a Tribunal order reducing the pre-deposit required for hearing an appeal because the Tribunal had applied a reasoned prima facie view in favour of the assessee. The Court held that the discretion to insist on or relax pre-deposit must be exercised reasonably and that such a non-arbitrary order does not raise a substantial question of law. It further noted that, under the Gujarat Value Added Tax Act, 2003, financial hardship is not an indispensable statutory precondition for waiver unless the governing provision expressly so requires. en-us Thu, 08 Oct 2015 00:00:00 +0530 Wed, 18 Jan 2017 21:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189740 The Gujarat HC upheld a Tribunal order reducing the pre-deposit required for hearing an appeal because the Tribunal had applied a reasoned prima facie view in favour of the assessee. The Court held that the discretion to insist on or relax pre-deposit must be exercised reasonably and that such a non-arbitrary order does not raise a substantial question of law. It further noted that, under the Gujarat Value Added Tax Act, 2003, financial hardship is not an indispensable statutory precondition for waiver unless the governing provision expressly so requires. Case-Laws VAT and Sales Tax Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189740