ORDER

The petitioner has impugned the common order dated 03.03.2022 by the Karnataka Appellate Tribunal, Bengaluru [for short, ‘the Tribunal’] in STA Nos.74, 75 and 76 of 2021 under Section 63 of the Karnataka Value Added Tax Act 2003 (for short, ‘the KVAT Act’). The Tribunal by the impugned common order has rejected the petitioner’s application for waiver of pre-deposit under Section 63(4) of the KVAT Act, and the petitioner’s appeals in STA Nos.74, 75 and 76 of 2021 must stand rejected because the petitioner has not made the necessary pre-deposit. However, on 21.04.2022 this Court has granted stay of dismissal of the petitioner’s appeals.

2. The petitioner, apart from calling in question the Tribunal’s common order dated 03.03.2022, had challenged the validity of the provisions of Section 63(4) of the KVAT Act as arbitrary and unconstitutional, but consequent to this Court’s orders dated 13.04.2022 and 20.04.2022, the prayers in this regard stand deleted. As such, the question that remains for consideration is whether there must be interference with the Tribunal’s common order refusing to grant waiver of pre-deposit. The Tribunal has opined that waiver of pre-deposit cannot be gr