Home Highlights July 2014 Year 2014 This

You may also like:

1. Determination of quantum of pre-deposit for filing of appeal - deposit of 10% of the disputed tax amount - The legislative intent as construed from Section 107(6)(b) of...

2. 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...

3. 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...

4. 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...

5. 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...

6. 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...

7. 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.

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

9. Quantification of pre-deposit of 20% before filing an appeal - Disputed tax amount includes demand of interest or not - The High Court examined the relevant provisions...

10. 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...

11. Waiver of interest for specified electronic commerce operators for specified tax periods - Notification

12. Interest liability on delayed payment GST - The court held that the credit to the Government's account occurs not later than the last date for filing monthly returns as...

13. 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...

14. Stay - Waiver of pre-deposit - power of Appellate Authority to insist on the assessee paying more than 20% of the disputed tax - Unless the assessee remits 20% of the...

15. Denial of interest on delayed refund of pre-deposit made - Dispute settled in 1997 but refund sanctioned in 2002 - claim of interest allowed - AT