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Home Highlights August 2020 Year 2020 This

Determination of mandatory pre-deposit for admission of an ...


Court Rules No Adjustment of Mandatory Pre-Deposit with Tax Credit for Appeals u/s 35; Petition Dismissed.

August 28, 2020

Case Laws     VAT and Sales Tax     HC

Determination of mandatory pre-deposit for admission of an appeal - adjustment of deposit with input tax credit (ITC) / Net credit - No authority is cited by the petitioner in support of petitioner’s contention that adjustment of any net credit of tax is required to be made by the appellate authority while considering any appeal filed under Section 35 of the Act - Petition dismissed. - HC

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