https://www.taxtmi.com/caselaws?id=432257 Discretion on pre-deposit under section 73 must be exercised judicially, with the appellate forum considering the appellant's prima facie case and financial hardship before fixing, modifying, or relaxing the deposit requirement. A Tribunal that dismisses a second appeal solely for non-payment of the directed amount, without addressing these relevant factors, acts contrary to settled principles governing pre-deposit matters. The Gujarat HC quashed the pre-deposit and dismissal orders and directed a fresh hearing before the First Appellate Authority, which may reconsider the pre-deposit requirement in light of hardship and the merits shown. en-us Thu, 15 Dec 2022 00:00:00 +0530 Mon, 02 Jan 2023 08:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432257 Discretion on pre-deposit under section 73 must be exercised judicially, with the appellate forum considering the appellant's prima facie case and financial hardship before fixing, modifying, or relaxing the deposit requirement. A Tribunal that dismisses a second appeal solely for non-payment of the directed amount, without addressing these relevant factors, acts contrary to settled principles governing pre-deposit matters. The Gujarat HC quashed the pre-deposit and dismissal orders and directed a fresh hearing before the First Appellate Authority, which may reconsider the pre-deposit requirement in light of hardship and the merits shown. Case-Laws VAT and Sales Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432257