Waiver of mandatory condition of pre-deposit - The court held ...

Case Laws Customs

October 22, 2022

Waiver of mandatory condition of pre-deposit - The court held that the Parliament had in its wisdom amended the provisions of Section 129E of providing deposit of 7.5% and 10%, respectively, as subclauses (i), (ii) and (iii), respectively, provide and it certainly cannot be held to be unreasonable, onerous, unfair or discriminatory. In fact, court upheld the constitutional validity of the amended Section 129E. - HC

View Source

← Previous Next →

Waiver of mandatory condition of pre-deposit - The court held ...

Case Laws Customs

October 22, 2022

You may also like:

Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

Waiver of pre-deposit - mandatory or not - appeal were pending before 06.08.2014. The petitioner had a right to seek waiver of predeposit. The Tribunal would, therefore,...

Relief of waiver of condition of pre-deposit of duty and penalty - By filing proceedings in this Court and by filing applications for waiver of the pre-condition, the...

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...

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...

Attachment of Overdraft Bank Accounts - garnishee proceedings - the appellate authority cannot entertain the appeal without hearing and without the appellant complying...

Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended

Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

Mandatory e-filing of ST return by all the assessee - Service Tax rules, 1994 amended.

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

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...

Requirement of deposit of seventy-five per cent of the amount of award as a pre-condition for entertaining an application / appeal - While upholding the validity of...

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...

Waiver of pre deposit - Mandatory pre deposit - amended Section 35F by requiring the appellant to deposit only 7.5%/10% of duty or penalty as the case may be, has in no...

Quick Updates: