https://www.taxtmi.com/caselaws?id=795544 Financial incapacity may justify an opportunity to seek waiver of a statutory pre-deposit before the Appellate Authority. The notes state that, on the peculiar facts, the petitioner should be permitted to explain the asserted inability to make the prescribed deposit. Any waiver application is to be assessed by the Appellate Authority in accordance with law. The direction is confined to the case-specific facts and is stated not to operate as precedent. en-us Thu, 16 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795544 Financial incapacity may justify an opportunity to seek waiver of a statutory pre-deposit before the Appellate Authority. The notes state that, on the peculiar facts, the petitioner should be permitted to explain the asserted inability to make the prescribed deposit. Any waiver application is to be assessed by the Appellate Authority in accordance with law. The direction is confined to the case-specific facts and is stated not to operate as precedent. Case-Laws GST Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795544