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VAT - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Requirement of pre-deposit - when there is a demand for tax in ...


Assessees must pre-deposit 15% of tax demand; refund claims can't bypass this requirement.

April 22, 2017

Case Laws     VAT and Sales Tax     HC

Requirement of pre-deposit - when there is a demand for tax in the order of assessment, the assessee will not be permitted not to deposit the requisite 15% on the ground that, it had claimed refund and the order of assessment is one of demand for tax. - HC

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