Pre-deposit prejudicial to assessee’s interest cannot be ordered on a debatable issue

 Brief of the case:

The Hon’ble Madras HC in the case of PK Shefi vs. CESTAT held that the tribunal is not right to order pre-deposit prejudicial to the interest of the assessee when the issue was debatable and the assessee has reasonably shown the likely financial hardship to be suffered.

 Facts of the case:

• The assessee is was awarded a contract by M/s. IRCTC for supply of food to the passengers on board the tr

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