Stay and pre-deposit rules in sales tax appeals modified to require regard for prior state pre-deposits and alter appeal terminology. Amendments revise Chapter VI to clarify that section 6A is to be read with section 9, expand notification obligations to each State Government, and add a provision allowing the Authority to grant stays or order pre-deposits for appeals while requiring it to regard any pre-deposit already made under the State's general sales tax law; wording changes also broaden 'every appeal' to 'any proceeding' and add each State Government alongside assessing authorities for procedural reference.
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.
Stay and pre-deposit rules in sales tax appeals modified to require regard for prior state pre-deposits and alter appeal terminology.
Amendments revise Chapter VI to clarify that section 6A is to be read with section 9, expand notification obligations to each State Government, and add a provision allowing the Authority to grant stays or order pre-deposits for appeals while requiring it to regard any pre-deposit already made under the State's general sales tax law; wording changes also broaden "every appeal" to "any proceeding" and add each State Government alongside assessing authorities for procedural reference.
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