Pre-deposit requirement conditions appeals unless admitted tax and an additional portion are paid, staying recovery on payment. Appeals to the prescribed Appellate Authority lie against adjudicating authority orders, subject to a pre-deposit requirement (payment of admitted tax and an additional portion) before filing; payment stays recovery of the balance. The Commissioner may direct an officer to apply to the Appellate Authority within six months to examine legality or propriety of orders; such applications are treated as appeals. The Appellate Authority must hear the appellant, may extend filing for sufficient cause, permit addition of non-wilful omitted grounds, grant limited adjournments, and pass a reasoned written order that may confirm, modify or annul the impugned order without remitting it.
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.
Pre-deposit requirement conditions appeals unless admitted tax and an additional portion are paid, staying recovery on payment.
Appeals to the prescribed Appellate Authority lie against adjudicating authority orders, subject to a pre-deposit requirement (payment of admitted tax and an additional portion) before filing; payment stays recovery of the balance. The Commissioner may direct an officer to apply to the Appellate Authority within six months to examine legality or propriety of orders; such applications are treated as appeals. The Appellate Authority must hear the appellant, may extend filing for sufficient cause, permit addition of non-wilful omitted grounds, grant limited adjournments, and pass a reasoned written order that may confirm, modify or annul the impugned order without remitting it.
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