Waiver of pre-deposit condition or grant right to appeal subject ...

VAT and Sales Tax

February 14, 2024

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 company, engaged in constructing sub-stations/switchyards, facing financial distress and unable to pay the 30% pre-deposit required for prosecuting its appeal against the tax liability under the Karnataka Value Added Tax Act (KVAT Act). - Appellate Tribunal directed to entertain the appeal and pass appropriate orders on merits without insisting for payment of 30% pre-deposit.

View Source

← Previous Next →

Waiver of pre-deposit condition or grant right to appeal subject ...

VAT and Sales Tax

February 14, 2024

You may also like:

Maintainability of appeal - requirement of mandatory pre-deposit - after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the...

Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

Waiver of pre-deposit - Scope of term 'undue hardship' - - AT

Waiver of pre-deposit - applicability of Section 18(1) of the SARFAESI Act - addition to debt due, an amount of interest and future interest that would be added from...

Maintainability of appeal - seeking waiver from making mandatory pre-deposit of 7.5% required to institute an appeal before the CESTAT - When the Statute does not...

Waiver of the requirement of pre-deposit under Section 21 of the Recovery of Debts and Bankruptcy Act, 1993 - no plea was advanced about the Petitioner being in any...

Extension of stay granted - Waiver of pre deposit and stay of recovery are two different aspects - order of waiver is not subject to the provisions of Section 35C(2A) - AT

Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

Waiver of pre-deposit - what would be the disputed turnover to be reckoned for the purpose of arriving 25% of the disputed tax to be deposited as pre-deposit for...

Relief of waiver of condition of pre-deposit of duty and penalty - By filing proceedings in this Court and by filing applications for waiver of the pre-condition, the...

Cancellation of Bail granted - Failure to deposit amount as a pre-condition of Bail - Adjustment of amount with input tax credit (ITC) instead of depositing in Cash -...

Requirement of deposit of seventy-five per cent of the amount of award as a pre-condition for entertaining an application / appeal - While upholding the validity of...

Quick Updates: