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 April 2016 Year 2016 This

Waiver of tax imposed for entertaining the appeal - ...

VAT and Sales Tax

April 9, 2016

Waiver of tax imposed for entertaining the appeal - non-production of proof of payment of pre-deposit - as per the provision of Section 73(4) of the GVAT Act no appeal against an order of assessment shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof of payment of the tax but appellate authority may, if it thinks fit, for reasons to be recorded in writing can entertain an appeal - HC

View Source

 


 

You may also like:

  1. Waiver of pre-deposit - payment of 7.5% of the total tax demand is mandatory and that cannot be reduced by this Court - HC

  2. Suomotu refund of excess payment - waiver of Penalty under section 76 - the demand of tax along with interest is upheld and penalty imposed is set aside - AT

  3. When the Tribunal pass the order on production of necessary documentary proof and confirmation of the same by both sides, the appeal filed to a higher forum is...

  4. Waiver of pre-deposit of tax - Design Service - applicant has made out a case for waiver - Prima facie, demand of tax on design and development of tools would be justified - AT

  5. 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...

  6. Waiver of pre-deposit - Non-fulfilment of condition of Notification No. 18/2009 disentitles the appellant to the benefit of the said notification - AT

  7. Waiver of pre deposit - area based exemption - non filing of declaration / application exercising the option to avail the exemption - prima facie case is against the assessee - AT

  8. Waiver of pre-deposit - Classification of goods - whether the imported goods are goods imported are “Non Alloy Steel“ - two views are possible - stay granted - AT

  9. 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...

  10. Waiver of pre deposit - cenvat credit - duty paying documents - supplementary invoice - payment of duty due to fraud, suppression of facts etc. - prima facie case is...

 

Quick Updates:Latest Updates