Dispensing with deposit requirement: appellate authority must decide dispensation applications promptly within a short statutory period. The amendment mandates that where an application is filed before the Commissioner (Appeals) to dispense with the deposit of duty and interest demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing.
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.
Dispensing with deposit requirement: appellate authority must decide dispensation applications promptly within a short statutory period.
The amendment mandates that where an application is filed before the Commissioner (Appeals) to dispense with the deposit of duty and interest demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
