TaxTMI 
Appellate Authority Must Use Discretion Wisely on Pre-Deposit in VAT Appeals; Strong Cases May Waive Requirement.
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....Maintainability of appeal - Failure to make pre-deposit - in appropriate cases, the First Appellate Authority is expected to exercise its discretion judiciously and it should not insist for pre-deposit, if otherwise the appellant is able to make out a strong prima facie case in his favour. - HC....