https://www.taxtmi.com/caselaws?id=375831 A writ petition under Article 226 was held maintainable against an order dealing only with waiver of statutory pre-deposit, because the substantive appeal was still pending and Section 58 revision was not treated as the appropriate remedy. On waiver under Clause (b) of the second proviso to Section 57(9) of the VAT Act, the Tribunal was required to consider the appellant's prima facie case and relevant facts and circumstances, not ignore the merits entirely. An order proceeding on the premise that merits need not be examined was unsustainable, so the waiver order was quashed and the application remanded for fresh consideration. en-us Thu, 14 Feb 2019 00:00:00 +0530 Wed, 27 Feb 2019 06:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375831 A writ petition under Article 226 was held maintainable against an order dealing only with waiver of statutory pre-deposit, because the substantive appeal was still pending and Section 58 revision was not treated as the appropriate remedy. On waiver under Clause (b) of the second proviso to Section 57(9) of the VAT Act, the Tribunal was required to consider the appellant's prima facie case and relevant facts and circumstances, not ignore the merits entirely. An order proceeding on the premise that merits need not be examined was unsustainable, so the waiver order was quashed and the application remanded for fresh consideration. Case-Laws VAT and Sales Tax Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375831