Pre deposit – waiver

By Vijay Kumar

While pre deposit is mandatory for appeals under many statutes, all of them provide power to the Appellate Authorities to waive the pre deposit – except of course the Tamil Nadu GST Act and the later version TNVAT. In spite of a recommendation from the Tamil Nadu High Court to provide for waiver, the Tamil Nadu Law does not provide any such relief and the Courts are helpless as the case we are reporting today from Madras High Court would show.

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