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 June 2022 Year 2022 This

Availability of alternative remedy of appeal - requirement of ...


Court Affirms Only 25% Pre-Deposit Needed for Appeal u/s 107 of CGST Act, Not Full Penalty.

June 4, 2022

Case Laws     GST     HC

Availability of alternative remedy of appeal - requirement of pre-deposit of 100% of penalty or 25% u/s 107 of CGST Act - If the requirement in law is that the petitioner must deposit only 25% of the penalty to avail such remedy, the petitioner cannot be fastened with the responsibility to pay 100% - HC

View Source

 


 

You may also like:

  1. 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...

  2. HC upheld penalties under sections 114 and 114AA of Customs Act 1962 against appellants for fraudulent duty drawback claims through deliberate suppression and...

  3. The appellant has not made the pre-deposit and even though time was given to the appellant to make the pre-deposit, the pre-deposit has not been made - In view of the...

  4. Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to...

  5. Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

  6. 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...

  7. The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a...

  8. Petitioner pre-deposited Rs. 6,25,000/- as condition for filing appeal u/s 51 of TNVAT Act against Assessment Order dated 21.10.2010. After revised Assessment Order on...

  9. The Jharkhand High Court granted permission for release of confiscated goods subject to a pre-deposit u/s 107 of the GST Act. The assessee was required to make a...

  10. Penalty - option to pay reduced penalty of 25% - Service of consulting engineer - Service tax collected from clients but not deposited to the exchequer - option given to...

  11. Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

  12. Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant...

  13. Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future -...

  14. Interpretation of statute - calculation of amount of pre-deposit u/s 18 of the SARFAESI Act - 50% of which amount the borrower is required to deposit as pre-deposit -...

  15. Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

 

Quick Updates:Latest Updates