Appeals to First Appellate Authority require prescribed pre-deposit and time limits, with extension and hearing protections. Appeals to the First Appellate Authority must be filed in prescribed form and time, with possible limited extension for sufficient cause. A mandatory pre-deposit requires full payment of any admitted tax, interest, fee, fine or penalty and a specified percentage of the remaining disputed amount; the department may seek a higher pre-deposit in defined serious cases. The Authority must hear parties, may allow additional grounds, may adjourn for cause, and after inquiry pass a reasoned written order confirming, modifying or annulling the impugned order, with specified notice requirements before increasing liabilities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals to First Appellate Authority require prescribed pre-deposit and time limits, with extension and hearing protections.
Appeals to the First Appellate Authority must be filed in prescribed form and time, with possible limited extension for sufficient cause. A mandatory pre-deposit requires full payment of any admitted tax, interest, fee, fine or penalty and a specified percentage of the remaining disputed amount; the department may seek a higher pre-deposit in defined serious cases. The Authority must hear parties, may allow additional grounds, may adjourn for cause, and after inquiry pass a reasoned written order confirming, modifying or annulling the impugned order, with specified notice requirements before increasing liabilities.
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