Pre-Deposit Decision Invalid as Tribunal Did Not Apply Mind to Prima Facie Case: Allahabad HC

Vaibhav Edibles Pvt. Ltd. Vs Commissioner (Allahabad High Court) The Allahabad High Court considered a revision petition challenging an order of the Tribunal that granted partial interim relief in a tax dispute. The Tribunal had provided interim protection to the assessee by waiving deposit of 85% of the disputed tax amount but required deposit of the remaining 15%. The assessee challenged the order to the extent that full interim relief was not granted. The revisionist argued that the Tribunal’s order was perverse because it did not examine whether the assessee had a prima facie case before...