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    <title>2021 (12) TMI 1102 - SC Order</title>
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    <description>SC dismissed the special leave petition challenging an order rejecting waiver of statutory pre-deposit in an appeal. The petitioner contended that the Tribunal and HC failed to consider financial hardship while insisting on compliance with pre-deposit requirements. SC held that the HC had correctly examined the Tribunal&#039;s discretionary order and found no perversity or error warranting interference under Article 136 of the Constitution. Concluding that no substantial question of law or manifest injustice was demonstrated, SC declined to entertain the petition and dismissed the SLP.</description>
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      <title>2021 (12) TMI 1102 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=416336</link>
      <description>SC dismissed the special leave petition challenging an order rejecting waiver of statutory pre-deposit in an appeal. The petitioner contended that the Tribunal and HC failed to consider financial hardship while insisting on compliance with pre-deposit requirements. SC held that the HC had correctly examined the Tribunal&#039;s discretionary order and found no perversity or error warranting interference under Article 136 of the Constitution. Concluding that no substantial question of law or manifest injustice was demonstrated, SC declined to entertain the petition and dismissed the SLP.</description>
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