https://www.taxtmi.com/caselaws?id=379715 Under the Delhi Excise Act, the time for deciding a waiver application for pre-deposit was held to be directory, because Section 74(3) prescribes no consequence for delay and the deemed-allowance fiction in Section 72(7) applies only to a properly instituted appeal, not to a pending waiver request. The rejection of waiver under Section 74(2) was also unsustainable because the order contained no meaningful reasons and did not show application of mind to prima facie case or undue hardship. The writ petition succeeded, the rejection and consequential recovery action were quashed, and the matter was remitted for fresh consideration by a reasoned order. en-us Tue, 16 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 06:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379715 Under the Delhi Excise Act, the time for deciding a waiver application for pre-deposit was held to be directory, because Section 74(3) prescribes no consequence for delay and the deemed-allowance fiction in Section 72(7) applies only to a properly instituted appeal, not to a pending waiver request. The rejection of waiver under Section 74(2) was also unsustainable because the order contained no meaningful reasons and did not show application of mind to prima facie case or undue hardship. The writ petition succeeded, the rejection and consequential recovery action were quashed, and the matter was remitted for fresh consideration by a reasoned order. Case-Laws VAT and Sales Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379715