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    <title>High Court has the power to reduce or waive the amount of pre-deposit paid at the time of filing the appeal due to financial hardship faced by the Assessee</title>
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    <description>High Court exercised inherent writ jurisdiction to reduce the statutory pre-deposit for a VAT appeal due to the appellant&#039;s demonstrated financial hardship, accepting a reduced payment and directing the appellate authority to admit and decide the appeal on its merits while noting the need to preserve ongoing tax compliance and registration.</description>
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      <description>High Court exercised inherent writ jurisdiction to reduce the statutory pre-deposit for a VAT appeal due to the appellant&#039;s demonstrated financial hardship, accepting a reduced payment and directing the appellate authority to admit and decide the appeal on its merits while noting the need to preserve ongoing tax compliance and registration.</description>
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