Stay of demand - recovery proceedings - petitioner has not paid ...

Court Rules Impugned Tax Order Arbitrary for Ignoring Previous Directions; Petitioner Failed to Pay 20% Disputed Sum.

January 9, 2023

Case Laws Income Tax HC

Stay of demand - recovery proceedings - petitioner has not paid the prescribed 20% of the disputed amount - The impugned order is arbitrary and perverse inasmuch as it has been made in gross disregard to the directions of this Court [supra] inasmuch as the trinity principles has been ignored. - HC

View Source

← Previous Next →

Stay of demand - recovery proceedings - petitioner has not paid ...

Court Rules Impugned Tax Order Arbitrary for Ignoring Previous Directions; Petitioner Failed to Pay 20% Disputed Sum.

January 9, 2023

Case Laws Income Tax HC

You may also like:

The High Court reviewed a challenge to an interim order requiring appellants to deposit 20% of the remaining unpaid interest within a specified timeframe. The court held...

Stay - Waiver of pre-deposit - power of Appellate Authority to insist on the assessee paying more than 20% of the disputed tax - Unless the assessee remits 20% of the...

Quantification of pre-deposit of 20% before filing an appeal - Disputed tax amount includes demand of interest or not - The High Court examined the relevant provisions...

Stay of demand - pre-deposit of only 20% of the disputed demand - adjustments of refunds against demand - respondent is entitled to seek pre-deposit of only 20% of the...

Dishonour of Cheque - requirement to deposit a minimum of 20% of the fine or compensation - speedy disposal of cases - The High Court found that the appellate court...

Requirement of 20% Deposit of Disputed Demand for Considering Stay Application - The High court clarified that the OMs do not mandate a 20% deposit as a precondition for...

Dishonor of Cheque - Requirement to deposit of the amount - the word used in Section 138 is "fine" and therefore, discretion is available to the Court under Section 148...

The Hon'ble High Court disposed of the writ petition by directing the petitioner to file an appeal before the appellate tribunal after depositing 20 percent of the...

The High Court reviewed a challenge to an assessment order, focusing on the violation of natural justice principles and the issue of input tax credit entitlement due to...

Rectification u/s 154 - refund of taxes paid in foreign country - The High court noted that the Hon'ble Apex Court had expressly overruled the AAR order in a previous...

A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

Though the assessee paid the excise duty at ₹ 80/- (after debiting ₹ 20/- paid on input, namely, Cut Tobaco) they recovered excise duty at ₹ 100/- from...

Court set aside auction sale on equitable grounds as entire amount due was deposited by respondents. Appellant deprived of using Rs.81,20,000 from 21.07.2019 till...

Dishonor of Cheque - demand of interim compensation not exceeding 20% of cheque amount - The trial court was required to consider only the facts and circumstances of the...

The High Court considered the legality of a penalty imposed u/s 31(3) of the Bihar Finance Act, 1981, due to the want of Form 28B. The issue was whether the defendants...

Quick Updates: