Tag Archives: Pre Deposit

Pre-deposit of 25% Total amount of tax u/s 62(5) of PVAT act is valid : P&H High Court

By | February 13, 2016

Held Right of appeal is a creature of a statute and it being a statutory right can be conditional or qualified. If the statute does not create any right of appeal, no appeal can be filed. Right to appeal is neither an absolute right nor an ingredient of natural justice, the principles of which must… Read More »

CESTAT can extend time to comply with pre deposit order

By | August 4, 2015

Question :When the Assessee made pre deposit ordered by Tribunal after a delay of 7 days and applied for restoration, can the Tribunal grant an Extension of time for pre deposit ? Answer – Denial of extension of mere 7 days in complying with pre deposit and consequent denial of hearing on merits, was grossly inequitable… Read More »