Home Highlights November 2012 Year 2012 This

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1. Waiver of pre deposit - service tax demand - works contract service - The word “undue“ adds something more than just hardship. It means an excessive hardship or a...

2. Waiver of pre-deposit - For a hardship to be undue it must be shown that the particular burden to observe or perform the requirement is out of proportion to the nature...

3. Waiver of pre-deposit - Scope of term 'undue hardship' - - AT

4. Waiver of pre-deposit - undue hardship to make the deposit - Section 35F - Undisputedly, the assessee has stopped production from the year 2013. Ever since then, there...

5. Waiver of pre-deposit - undue hardship - There is no specific pleading to the effect that the compliance of the pre-deposit condition would cause undue hardship to the...

6. Maintainability of appeal - requirement of mandatory pre-deposit - after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the...

7. Requirement to make pre-deposit - undue hardship in making payment - appellant contends that there has been no production, and that there are various liabilities on the...

8. Maintainability of appeal - seeking waiver from making mandatory pre-deposit of 7.5% required to institute an appeal before the CESTAT - When the Statute does not...

9. Waiver of the requirement of pre-deposit under Section 21 of the Recovery of Debts and Bankruptcy Act, 1993 - no plea was advanced about the Petitioner being in any...

10. Stay of demand / pre-deposit - Levy of penalty - Contravention of Section 18(2) of FERA - failure to realize export proceeds - Appellant contended that the order of the...

11. Waiver of Pre-deposit – when the petitioners have neither pleaded any undue hardship and / or financial hardship it cannot be said that the learned Tribunal has...

12. Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

13. Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

14. Stay - Law is well settled that the capacity of a party to pay the pre-deposit amount had to be noticed and the financial burden and undue hardship for the party to...

15. Condition of pre-deposit before filing an appeal - Pre-deposit is the rule and waiver is an exception and having regard to the financial ability and undue hardship to be...