HC rejected Petitioner's application for unconditional tax ...

Tax Dispute: Partial Stay Denied as Petitioner Fails to Demonstrate Compelling Reasons for Full Tax Demand Suspension

April 24, 2025

Case Laws Income Tax HC

HC rejected Petitioner's application for unconditional tax demand stay, affirming the requirement to deposit 20% of the contested tax amount. The court found the deposit condition appropriate based on assessment order findings related to cash deposits during demonetization. Despite acknowledging potential procedural irregularities in the original deposit requirement, the HC declined to interfere with the existing orders. The court critically noted the Petitioner's apparent strategy of prolonging tax payment and lack of financial transparency, ultimately maintaining the conditional stay order with the 20% deposit prerequisite.

View Source

← Previous Next →

HC rejected Petitioner's application for unconditional tax ...

Tax Dispute: Partial Stay Denied as Petitioner Fails to Demonstrate Compelling Reasons for Full Tax Demand Suspension

April 24, 2025

Case Laws Income Tax HC

You may also like:

HC granted partial relief to state-owned corporation, staying impugned tax order contingent on depositing Rs. 30 crore within three weeks. The court considered the...

Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

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...

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)...

The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

Stay of collection of disputed tax - Seeking deposit of 50% of the disputed tax by giving credit to the tax already deposited - it can be said that the initial...

HC ruled on tax settlement scheme interpretation regarding admitted versus disputed tax amounts. Settlement Officer erroneously deducted pre-deposit from disputed amount...

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...

HC adjudicated a tax dispute involving Input Tax Credit (ITC) misstatement. The court determined that the petitioner must follow prescribed guidelines by depositing 10%...

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...

Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under...

Waiver of pre-deposit - levy of service tax on sub-contractor - main contractor themselves admitted that they have already paid the service tax - stay order modified -...

Stay of recovery of dues, pending the appeal - When substantial rights of parties are involved, it is not open to the 1st respondent to (i) mention wrong facts while...

HC set aside the order requiring mandatory 20% deposit of disputed tax demand as precondition for stay application hearing. The court found this requirement violated...

Delayed payment of service tax with interest before issue of SCN - Invocation of section 73(4) - Levy of penalty - the adjudicating authority has failed to record any...

Quick Updates: