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 December 2023 Year 2023 This

Denial of right of second appeal - denial on account of the ...


Second Appeal Denied; Petitioner Must Deposit 20% of Disputed Tax for Stay on Balance Recovery Pending Writ Outcome.

December 22, 2023

Case Laws     GST     HC

Denial of right of second appeal - denial on account of the failure of the appropriate Government to constitute the tribunal - The petitioner shall deposit 20% of the disputed tax liability in addition to the earlier deposit before the assessing authority (which is 10% of the disputed tax amount). Subject to the aforesaid deposit, the recovery proceedings of the balance amount shall remain stayed till the decision of this writ petition - HC

View Source

 


 

You may also like:

  1. 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...

  2. Stay of demand of GST - The petitioner shall deposit 20% of the disputed tax liability in addition to the earlier deposit before the assessing authority (which is 10% of...

  3. Petition filed under Article 226 challenging non-constitution of Tribunal and seeking stay on recovery of tax. State authorities acknowledged non-constitution and issued...

  4. Stay of demand - already recovered 38% of demand - appeals are pending since over 2 years - Departmental circulars also envisage stay pending appeal before the CIT(A),...

  5. HC granted interim stay on appellate order demanding GST dues for two weeks, conditional upon petitioner paying 10% of disputed tax balance beyond Section 107(6)...

  6. Stay of recovery - appeal pending before CIT(A) - circular lays down 15%/20% of the disputed demand to be deposited for stay, by way of a general condition and does not...

  7. Rectification application - Validity of Garnishee Notices for recovery of tax - contention of the writ petitioners that the Garnishee Notices had come to be issued even...

  8. HC granted interim stay on tax demand following appeal disposal, acknowledging non-operational status of Appellate Tribunal. Initial two-week unconditional stay granted,...

  9. Stay of demand - guideline for stay of demand on payment of 20% of the disputed demand (earlier 15%) till the final disposal of the first appeal - Adjustment of future...

  10. Stay on collection/ recovery of tax and interest demands - We grant a stay on collection/ recovery of the disputed impugned demands on account of dividend distribution...

  11. Recovery of Government dues - alleged dues towards Central Goods and Services Tax without giving the benefit of Input Tax Credit, admissible to the Petitioner - Upon...

  12. HC addressed a dispute regarding surcharge and purchase tax recovery. The court found inherent inconsistency in the State's argument - if surcharge differs from tax,...

  13. 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...

  14. Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi...

  15. Stay of collection of the disputed tax - Since it is not disputed by the learned Special Counsel for Commercial Tax that petitioner had already deposited 2/3rds of the...

 

Quick Updates:Latest Updates