https://www.taxtmi.com/caselaws?id=379939 Where the requirement of pre-deposit would impede hearing of a debatable tax dispute, the HC held that complete waiver may be justified so the substantive appeal can be decided on merits. The Court noted that it would not examine prima facie merits in a way that could prejudice the appeal before the Tribunal, and it took account of an earlier stay for an overlapping period. On those facts, the further insistence on deposit of the disputed amount with proportionate interest was unjustified. The order directing pre-deposit was therefore set aside, and the Tribunal was directed to hear the appeal without requiring any pre-deposit. en-us Thu, 14 Mar 2019 00:00:00 +0530 Fri, 30 Aug 2019 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379939 Where the requirement of pre-deposit would impede hearing of a debatable tax dispute, the HC held that complete waiver may be justified so the substantive appeal can be decided on merits. The Court noted that it would not examine prima facie merits in a way that could prejudice the appeal before the Tribunal, and it took account of an earlier stay for an overlapping period. On those facts, the further insistence on deposit of the disputed amount with proportionate interest was unjustified. The order directing pre-deposit was therefore set aside, and the Tribunal was directed to hear the appeal without requiring any pre-deposit. Case-Laws Service Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379939