https://www.taxtmi.com/caselaws?id=375828 While considering a stay or waiver of pre-deposit, the Tribunal must apply its mind to the appellant's prima facie case and the facts of the dispute; a mechanical direction to deposit 5% without examining merits was inconsistent with that approach. The High Court found the impugned pre-deposit direction unsustainable because the stay application had not been considered on the correct legal footing, particularly where the appeal was to be heard by a Division Bench. The matter was remitted to the Tribunal for fresh consideration of the appeal and stay application on merits, and the waiver application was to be decided again in light of the proper legal position. en-us Fri, 22 Feb 2019 00:00:00 +0530 Tue, 26 Feb 2019 07:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375828 While considering a stay or waiver of pre-deposit, the Tribunal must apply its mind to the appellant's prima facie case and the facts of the dispute; a mechanical direction to deposit 5% without examining merits was inconsistent with that approach. The High Court found the impugned pre-deposit direction unsustainable because the stay application had not been considered on the correct legal footing, particularly where the appeal was to be heard by a Division Bench. The matter was remitted to the Tribunal for fresh consideration of the appeal and stay application on merits, and the waiver application was to be decided again in light of the proper legal position. Case-Laws VAT and Sales Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375828