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2014 (2) TMI 912 - DELHI HIGH COURTWaiver of pre deposit - Earlier Tribunal suspended the requirement of pre-deposit of the disputed amount in entirety - Whether the appellant is entitled to refund or whether it should be the basis for grant of entire exemption from pre-deposit is not an aspect which can be stated as a position of law - Held that:- Court is conscious of the fact that in the previous order relied upon, the Tribunal had directed suspension of the requirement of pre-deposit in entirety. In these peculiar circumstances, the impugned order is modified; instead of paying 20% of the amount of tax and interest, the appellant shall pay a reduced amount of 10% of tax and interest payable. The requirement of having to deposit 10% of penalty is hereby waived/cancelled - Time for pre deposit extended - Decided partly in favour of assessee.
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