Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Maintainability of appeal - Failure to make pre-deposit - in ...

Case Laws     VAT and Sales Tax

March 7, 2020

Maintainability of appeal - Failure to make pre-deposit - in appropriate cases, the First Appellate Authority is expected to exercise its discretion judiciously and it should not insist for pre-deposit, if otherwise the appellant is able to make out a strong prima facie case in his favour. - HC

View Source

 


 

You may also like:

  1. Quantum of pre-deposit - Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the...

  2. The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided...

  3. Maintainability of appeal - requirement of mandatory pre-deposit - appellate has deposited entire amount of duty (100% of duty) instead of 7.5% / 10% - Only demand of...

  4. Time limitation for filing appeal - Suffice to say that an appeal under Section 107 is subject to a 'prescribed period of limitation' and a 'condonable period of...

  5. Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

  6. Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an...

  7. Waiver of pre-deposit condition or grant right to appeal subject to a part-deposit or security - The Karnataka High Court allowed the petition filed by an infrastructure...

  8. Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

  9. Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or...

  10. Mandatory pre deposit - As the amended Section 35F has a retrospective operation and none of the petitioners herein has filed an appeal prior to 6/8/2014 before the...

  11. Adjudication proceedings / Tax Administration - internal process of the customs administration - Valuation - Loading of value - The first appellate authority, in...

  12. Maintainability of appeal - appeal rejected as being defective for non-payment of the pre-deposit - the appeals filed by the instant petitioners u/s 107 of the CGST/BGST...

  13. Manner of pre-deposit - To be made in cash or by debiting the electronic credit ledger (ECRL)/ ITC - The Court is unable to find any error having been committed by the...

  14. Entitlement of interest on pre-deposit - The interest on the pre-deposit refunded to the appellant is to be determined as pre amended Section 129EE of the Customs Act...

  15. Interpretation of statute - calculation of amount of pre-deposit u/s 18 of the SARFAESI Act - 50% of which amount the borrower is required to deposit as pre-deposit -...

 

Quick Updates:Latest Updates