2014 (2) TMI 912

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..... For the Respondent : Ms. Ruchi Sindhwani, Addl. Standing Counsel, for GNCTD with Ms. Bandana Shukla and Ms. Megha Bharara, Advocates. ORDER Heard counsel for the parties. The present appeal is directed against an order of the DVAT Tribunal directing pre-deposit of 20% of the amount of tax and interest and 10% of the penalty assessed. The appellant urges that the impugned order is in grave....

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....s for grant of entire exemption from pre-deposit is not an aspect which can be stated as a position of law. At the same time, this Court is conscious of the fact that in the previous order relied upon, the Tribunal had directed suspension of the requirement of pre-deposit in entirety. In these peculiar circumstances, the impugned order is modified; instead of paying 20% of the amount of tax and in....