https://www.taxtmi.com/caselaws?id=360832 A pre-deposit condition cannot be enforced in a manner that defeats an earlier judicial direction restraining recovery pending disposal of an appeal or stay application. Where such protective orders exist, insistence on pre-deposit and dismissal for non-compliance are unsustainable, and any ambiguity should be clarified from the court rather than used to deny hearing on merits. The dismissal orders were set aside, the appeals were revived, one connected set was directed to proceed without pre-deposit, and the deposit requirement in the remaining matter was moderated with liberty to seek adjustment of available refund, subject to decision in accordance with law. en-us Thu, 03 May 2018 00:00:00 +0530 Thu, 24 May 2018 06:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360832 A pre-deposit condition cannot be enforced in a manner that defeats an earlier judicial direction restraining recovery pending disposal of an appeal or stay application. Where such protective orders exist, insistence on pre-deposit and dismissal for non-compliance are unsustainable, and any ambiguity should be clarified from the court rather than used to deny hearing on merits. The dismissal orders were set aside, the appeals were revived, one connected set was directed to proceed without pre-deposit, and the deposit requirement in the remaining matter was moderated with liberty to seek adjustment of available refund, subject to decision in accordance with law. Case-Laws VAT and Sales Tax Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360832