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2014 (2) TMI 912
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....wari and Sh. K. J. Bhat, Advocates. 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 ur....
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.... to refund or whether it should be the basis 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; instea....