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Pre-deposit waived for 80 year old appellant with no independent income
Case Law Details
- Case Name
- Shri Parshottam Parkash Vs Commissioner Of Service Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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It was not disputed by the learned counsel appearing for the respondent that the averments raised by the appellant herein need to be decided on merits by the appellate authority in view of the issue raised by the appellant with regard to his liability. The impugned order has been passed on a prima facie view of the appellate authority. Keeping in view the averments raised by the appellant and the fact that he is an aged person of about 80 years and has no source of income of his own and the fact that he has already deposited a sum of Rs.5.00 lakhs as a pre- deposit for hearing...
