Substantial question of law: appeals to the national tax tribunal require precise filing, question framing and possible deposit. Appeals to the National Tax Tribunal from orders of the Income-tax Appellate Tribunal and the Customs, Excise and Service Tax Appellate Tribunal are available where a substantial question of law arises. Eligible appellants must file a memorandum of appeal within the prescribed period stating the substantial question, pay prescribed fees, and may obtain time extension for sufficient cause. Upon admission the Tribunal formulates the question of law, may decide related issues not or wrongly determined below, delivers a reasoned judgment and may require a deposit of a portion of the tax or duty payable, subject to hardship exceptions.
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.
Substantial question of law: appeals to the national tax tribunal require precise filing, question framing and possible deposit.
Appeals to the National Tax Tribunal from orders of the Income-tax Appellate Tribunal and the Customs, Excise and Service Tax Appellate Tribunal are available where a substantial question of law arises. Eligible appellants must file a memorandum of appeal within the prescribed period stating the substantial question, pay prescribed fees, and may obtain time extension for sufficient cause. Upon admission the Tribunal formulates the question of law, may decide related issues not or wrongly determined below, delivers a reasoned judgment and may require a deposit of a portion of the tax or duty payable, subject to hardship exceptions.
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