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
GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Seeking waiver of pre-deposit of 7.5% of duty for maintaining an ...


Court Allows 2.5% Pre-Deposit for Appeal, Waiving 7.5% Requirement to Ensure Fair Access to Justice.

March 22, 2023

Case Laws     GST     HC

Seeking waiver of pre-deposit of 7.5% of duty for maintaining an appeal - it is considered apposite to direct that if the petitioner deposits an amount equivalent to 2.5% of its liability, the petitioner’s appeal against the order in original would not be rejected solely for want of the requisite pre-deposit. - HC

View Source

 


 

You may also like:

  1. FEMA (Transfer or Issue Of Security By A Person Resident Outside India) - Sixth Amendment – Amendment In Regulations 2, 5, 10, 12 And Schedules 1, 2, 5, 6 & 7 - Notification

  2. HC found adjustment of tax refund against outstanding demand invalid due to procedural violations of natural justice under Section 245 of IT Act. Despite taxpayer...

  3. Source of Income of Public Servant or Ostensible Owner - Addl. CIT - Abuse of official position, as public servant - possession of disproportionate assets - This Court...

  4. The High Court interpreted the phrase "where it is possible to do so" u/s 11A(1) of the Central Excise Act, 1944, ruling that it allows flexibility only in exceptional...

  5. The GST clarification on various several taxation issues. Key points include: (1) pepper of genus Piper attracts 5% GST under HS 0904, with agriculturists supplying...

  6. Determination of service tax liability on the approval of resolution plant under IBC - The amount of service tax dues having thus crystallized, the resolution plan says...

  7. The appeal challenges the admission of an unstamped Assignment Agreement dated 29.03.2022 under the Maharashtra Stamp Act, 1958. The court held that the Assignment...

  8. ITAT quashed reassessment proceedings where AO provided only 5 days to assessee for filing explanation under s.148A(b). Following judicial precedent that established 7...

  9. Refund of excess Input Tax Credit - The lump-sum payment of composite tax under Section 16(2) of the Act in no way can be equated with the powers of State under Section...

  10. The appellant's application seeking attachment of a flat in lieu of the mandatory pre-deposit u/s 43(5) of the RERA was dismissed. The court held that the appellant...

  11. This notification amends the Securities and Exchange Board of India (Issue and Listing of Non-Convertible Securities) Regulations, 2021. Key changes include reducing the...

  12. The NCLAT set aside the CIRP initiated by Respondent No. 2 against Respondent No. 1, holding it to be collusive and for purposes other than insolvency resolution....

  13. Income tax slabs - Upto 2 lacs = nil, from 2 lacs to 5 lacs = 10%, from 5 lacs to 10 lacs = 20%, above 10 lacs = 30%

  14. LTCG - Deduction u/s 54B - investment in the name of wife - purchase of new agricultural land - Wife of the appellant cannot be termed as an ‘assessee’ as per Section 2...

  15. Inter-corporate deposit is not in the nature of loan or advance within the meaning of section 2(7) and therefore, not chargeable to the interest-tax under section 5 - HC

 

Quick Updates:Latest Updates