pre-deposit
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 3, 2026
Here’s the Tax Law Daily Bulletin for March 3, 2026.GSTGSTAT PORTAL UNDERTAKING CLAUSE MODIFIED...
Indirect Taxes
Bangalore DRI | Retraction of Statement, Unverified Electronic Invoices Can’t Justify Customs Undervaluation Demand: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has set aside...
GST
No Fresh Pre-Deposit Required for GSTAT Appeal When Sufficient Amount Already Deposited: Jharkhand High Court
The Jharkhand High Court has held that a taxpayer who has already made a...
GST
Writ Jurisdiction Can’t Be Used To Bypass Mandatory Pre-Deposit Once GSTAT Is Functional: Orissa HC
The Orissa High Court has held that writ jurisdiction cannot be used to bypass...
Indirect Taxes
Dept. To Pay 12% Interest on Refund of Unjustly Retained Pre-Deposit: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has held that an...
GST
Deposit Made Under Protest Can Count as Mandatory Pre-Deposit: Allahabad HC Quashes Dismissal of GST AppealÂ
The Allahabad High Court has ruled that amounts deposited under protest can be treated...
Indirect Taxes
Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC
The Delhi High Court has held that the deposits made during investigation must be...
Indirect Taxes
Requirement Of Pre-Deposit For Preferring An Appeal Can’t Be Onerous Or Burdensome: Calcutta High CourtÂ
The Calcutta High Court has held that the requirement of pre-deposit for the purpose...
GST
ITC Claim Prima Facie Valid: Delhi High Court Waives Pre-DepositÂ
The Delhi High Court has waived the mandatory pre-deposit requirement while permitting the company...
Notification
Pre-deposit On Penalty Only In Appeal Notified w.e.f. 01.10.2025
The Ministry of Finance has notified that the Section 128, 129 and 130 of...
GST
DGGI Recovered More Than 50% Of Demand, No Pre-Deposit Required: Calcutta High Court
The Calcutta High Court held that the DGGI has recovered more than 50% of...
Indirect Taxes
Service Tax | Here Is Why Delhi HC Waives Pre-Deposit
The Delhi High Court has considered the waiver of Rs. 17 lakh pre-deposit as...
Indirect Taxes
No Waiver of Mandatory 7.5% Pre-Deposit for Excise Appeals Before CESTAT: Calcutta High Court
The Calcutta High Court has held that courts cannot waive the mandatory pre-deposit of...
Tax Experts
Payment Of Pre-Deposit For Filing Appeals Under GST Law
The Central Goods and Services Tax Act, 2017 provides for filing appeals. The first...
Latest articles
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 3, 2026
Here’s the Tax Law Daily Bulletin for March 3, 2026.GSTGSTAT PORTAL UNDERTAKING CLAUSE MODIFIED...
Indirect Taxes
Bangalore DRI | Retraction of Statement, Unverified Electronic Invoices Can’t Justify Customs Undervaluation Demand: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has set aside...
Indirect Taxes
Excise Duty Payable Once Electricity Generated Out Of Duty-Free Furnace Oil Moved From EOU To DTA unit: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Direct Tax
Charitable Trusts Move Bombay High Court Against I-T Dept’s ‘Irrevocability’ Clause Demand
A group of public charitable trusts and professional bodies have approached the Bombay High...