Tag:
pre-deposit
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 as the mandatory 10% pre-deposit required for filing an appeal...
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 counted toward pre-deposit under Customs Act.The bench of Justice Prathiba...
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 of preferring an appeal cannot be said to be onerous...
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 to approach the Appellate Authority to challenge a demand order...
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...