Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The Tribunal dismissed the appeal due to non-compliance with the statutory requirement of making the pre-deposit. After an amendment on August 6, 2014, neither the Tribunal nor the Commissioner (Appeals) had the power to waive the pre-deposit requirement u/s 35F of the Central Excise Act. The Supreme Court's decision in Narayan Chandra Ghosh vs. UCO Bank emphasized that when a statute confers the right to appeal, conditions can be imposed, and unless the condition precedent of filing an appeal is fulfilled, the appeal cannot be entertained. Since the appellant failed to make the required pre-deposit, the Tribunal could not permit the maintenance of the appeal.
The Tribunal dismissed the appeal due to non-compliance with the statutory requirement of making the pre-deposit. After an amendment on August 6, 2014, neither the Tribunal nor the Commissioner (Appeals) had the power to waive the pre-deposit requirement u/s 35F of the Central Excise Act. The Supreme Court's decision in Narayan Chandra Ghosh vs. UCO Bank emphasized that when a statute confers the right to appeal, conditions can be imposed, and unless the condition precedent of filing an appeal is fulfilled, the appeal cannot be entertained. Since the appellant failed to make the required pre-deposit, the Tribunal could not permit the maintenance of the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
