https://www.taxtmi.com/caselaws?id=48377 The Supreme Court of India discussed the discretion under section 43(5) of the Delhi Sales Tax Act, 1975 to waive or reduce pre-deposit before an appeal is entertained. It noted that the appellate authority must exercise that discretion judicially, considering the prima facie case, balance of convenience and irreparable loss. The Court observed that a substantial prior deposit can justify hearing the appeal without insisting on further deposit, and it expressly left the tax dispute on the merits open. The matter was to proceed on appeal, subject to the appellant satisfying the tribunal regarding earlier non-production of declaration forms. en-us Fri, 27 Mar 2009 00:00:00 +0530 Mon, 29 Jun 2015 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48377 The Supreme Court of India discussed the discretion under section 43(5) of the Delhi Sales Tax Act, 1975 to waive or reduce pre-deposit before an appeal is entertained. It noted that the appellate authority must exercise that discretion judicially, considering the prima facie case, balance of convenience and irreparable loss. The Court observed that a substantial prior deposit can justify hearing the appeal without insisting on further deposit, and it expressly left the tax dispute on the merits open. The matter was to proceed on appeal, subject to the appellant satisfying the tribunal regarding earlier non-production of declaration forms. Case-Laws VAT and Sales Tax Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48377