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2018 (10) TMI 1528 - HC - VAT and Sales TaxPre-deposit, pending appeals - CENVAT Credit - cancellation of registration of the dealers with backdate - principles of natural justice - Held that:- In the context of requirement of pre-deposit, the Courts examine undue hardship, which would have both the elements of financial difficulties as well as strong prima facie case. Nevertheless a threadbare minute examination of merits and demerits of the case would not be called for. There is no reason for reducing the pre-deposit requirement imposed by the Tribunal. Appeal dismissed - decided against appellant.
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