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VAT - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Requirement to comply with the pre-deposit of 12.5 per cent of ...

Case Laws     VAT and Sales Tax

June 19, 2021

Requirement to comply with the pre-deposit of 12.5 per cent of the disputed tax along with the appeal - Here the appeal does not relate to imposing of tax for the relevant tax period or towards any tax liability or penalty imposed, but for a different purpose where no tax is quantified. Therefore, insisting on payment of 12.5 per cent. of difference of tax may not be proper. - HC

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