Tag:
pre-deposit
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 the Finance Act, 2025 (7 of 2025) which pertains to...
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 demand, the pre-deposit is not required.
The bench of Chief Justice...
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 the petitioner already paid substantial Rs.5.36 crore against tax demand.
The...
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 7.5% of the duty and penalty required under Section 35F...
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 appeal lies with Commissioner (Appeals) if the order is passed...
Columns
The Hullaballoo on Supreme Court decision regarding Payment of Pre-Deposit from Electronic Credit Ledger
This Article pertaining to The Hullaballoo on Supreme Court decision regarding payment of pre-deposit from Electronic Credit Ledger is Authored by A. Rangadham, Superintendent (AR), Customs, Excise...
Indirect Taxes
This Is Why Madras High Court Reduces Pre-Deposit From 25% To 10%Â
Citing the established practice of the Madras High Court, which typically directs a 10% pre-deposit when appeals are filed within the limitation period and...
GST
Patna High Court Stays Recovery Until GST Tribunal Is Made Functional Subjected To 10% Pre-DepositÂ
The Patna High Court has stayed the recovery until the GST tribunal is made functional and subjected to 10% pre-deposit.
The bench of Chief Justice...