Right to file the appeal and have the said appeal decided on ...

Appeals Must Be Decided on Merits Without Mandatory Deposits Unless Explicitly Required by Law.

May 19, 2018

Case Laws Indian Laws SC

Right to file the appeal and have the said appeal decided on merits, if it is filed within the period of limitation, is conferred by the statute and that cannot be taken away by imposing the condition of deposit of an amount leading to dismissal of the main appeal itself if the said condition is not satisfied - Position would have been different if the provision of appeal itself contained a condition of pre-deposit of certain amount. That is not so. - SC

View Source

← Previous Next →

Right to file the appeal and have the said appeal decided on ...

Appeals Must Be Decided on Merits Without Mandatory Deposits Unless Explicitly Required by Law.

May 19, 2018

Case Laws Indian Laws SC

You may also like:

CIT(A) allowed assessee to withdraw appeal against section 263 revision order, stating Tribunal quashed section 263 order and CIT(A) erred in not deciding appeal merits....

Petitioners did not make required pre-deposit for maintaining appeal - appeal initially filed belatedly, defective and rejected without merits - subsequent appeal filed...

Pre-deposit is a mandatory requirement for admission of appeal and not for its dismissal after the appeal has been admitted, heard and taken up for orders - the...

HC set aside the order requiring mandatory 20% deposit of disputed tax demand as precondition for stay application hearing. The court found this requirement violated...

Constitutional validity of Section 33(5) of the Haryana Value Added Tax Act, 2003, regarding the waiver of the condition of pre-deposit of surety bond or bank guarantee,...

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...

Appeal before CIT(A) - Non deposit of admitted tax/advance tax as provided u/s 249(4) - Payment of tax is mandatory but the requirement of paying such tax before filing...

Requirement of mandatory pre-deposit under Section 129-E of Customs Act, 1962 - The mandatory provisions are required to be adhered to by the petitioner - the same...

The case involves the rejection of appeals without deciding on merits due to self-assessment discrepancies u/s 17(5) of the Customs Act, 1962. The appellant's claim...

CESTAT dismissed the appeal - The petitioners had deposited the amount of pre-deposit, of course after some delay - appeals are required to be heard on merits - HC

Waiver of pre-deposit - mandatory or not - appeal were pending before 06.08.2014. The petitioner had a right to seek waiver of predeposit. The Tribunal would, therefore,...

Once the credit of education cess and secondary education cess is specifically disallowed to be carried forward as transitional credit, they remain and retain their...

The case pertains to the interpretation of amended provisions of Sections 35F and 35FF of the Central Excise Act, 1944, regarding eligibility for interest on pre-deposit...

CESTAT held that after the 2014 amendment to section 129E of the Customs Act, 1962, neither the Tribunal nor the Commissioner (Appeals) possess the power to waive...

Quantum of mandatory deposit - whether an appellant has to pay 10% mandatory deposit over and above the mandatory deposit of 7.5% of the duty liability/penalties - Held...

Quick Updates: