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2015 (3) TMI 437 - KERALA HIGH COURTWaiver of pre-deposit - Extended period of limitation - suppression or willful misrepresentation - Held that:- Tribunal ought to have dealt with the specific contention of the petitioner with regard to the non establishment, by the 2nd respondent Commissioner, of the fact of wilful misrepresentation/suppression, while dealing with the contentions of the petitioner on limitation. - However, Tribunal has only directed the petitioner to pay an amount of ₹ 20 lakhs, out of the confirmed demand of ₹ 61,20,000/-. The amount required to be deposited works out only to 33% of the amount confirmed against the petitioner - interim order not to be interfered with - Decided against the assessee.
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