https://www.taxtmi.com/caselaws?id=353299 Complete waiver of pre-deposit was said to be warranted where the assessee's regular returns showed a small-scale business, the large demand arose from a revised return filed by a retired partner, and the record showed no prima facie complicity in the alleged fraud. The Tribunal was expected to assess the appellant's capacity to pre-deposit and the effect of the alleged revised return, but its reduction of the deposit without reasons was characterised as mechanical and unreasonable. On that basis, refusal of full waiver was treated as unjustified, with stay against recovery also indicated. en-us Tue, 19 Dec 2017 00:00:00 +0530 Tue, 04 Sep 2018 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353299 Complete waiver of pre-deposit was said to be warranted where the assessee's regular returns showed a small-scale business, the large demand arose from a revised return filed by a retired partner, and the record showed no prima facie complicity in the alleged fraud. The Tribunal was expected to assess the appellant's capacity to pre-deposit and the effect of the alleged revised return, but its reduction of the deposit without reasons was characterised as mechanical and unreasonable. On that basis, refusal of full waiver was treated as unjustified, with stay against recovery also indicated. Case-Laws VAT and Sales Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353299