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VAT - Highlights / Catch Notes

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Waiver of pre-deposit under APGST Act - It is always open to the ...

VAT and Sales Tax

May 2, 2016

Waiver of pre-deposit under APGST Act - It is always open to the petitioner to file appropriate proceedings before ADC seeking stay in the appeal filed or by filing a separate application as required under Section 19(2A) - SC

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  2. 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.

  3. 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

  4. Waiver of pre-deposit - Scope of term 'undue hardship' - - 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. 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...

  7. 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

  8. Waiver of pre deposit - Renting of immovable property service - revenue sharing basis agreement - e applicant has made out a case for waiver. - AT

  9. 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

  10. Waiver of pre deposit - Duty demand - duty became payable on Printed Laminated Plastic, the present was not a case of waiver of the entire amount - HC

 

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