Appeals to Appellate Authority require prescribed payments and procedural compliance before stay of recovery and written orders. Appeals to the prescribed Appellate Authority require filing within the prescribed period or an extension for sufficient cause; the Commissioner may refer matters to appeal. Appeals must be in prescribed form and, before filing, the appellant must pay admitted amounts and a specified portion of disputed tax, upon which recovery of the balance is stayed. The Appellate Authority shall afford hearing, may allow additional grounds and limited adjournments, and may confirm, modify or annul the order without remitting it back, issuing written reasoned orders communicated to parties and Commissioners and deciding, where possible, within one year.
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 Appellate Authority require prescribed payments and procedural compliance before stay of recovery and written orders.
Appeals to the prescribed Appellate Authority require filing within the prescribed period or an extension for sufficient cause; the Commissioner may refer matters to appeal. Appeals must be in prescribed form and, before filing, the appellant must pay admitted amounts and a specified portion of disputed tax, upon which recovery of the balance is stayed. The Appellate Authority shall afford hearing, may allow additional grounds and limited adjournments, and may confirm, modify or annul the order without remitting it back, issuing written reasoned orders communicated to parties and Commissioners and deciding, where possible, within one year.
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