Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The HC allowed the petition and remanded the matter to the first appellate authority with directions to treat the amount deposited by the petitioner under protest as the mandatory pre-deposit under Section 107(6) of the GST Act. The court held that, absent evidence that the protested deposit had been quantified or adjusted against other liabilities, the protested sum is available for adjustment against the 10% pre-deposit requirement and must be accepted to permit institution of the appeal. The first appellate authority was directed to accept the protested deposit as pre-deposit and decide the appeal on merits by passing a reasoned and speaking order in accordance with law.
The HC allowed the petition and remanded the matter to the first appellate authority with directions to treat the amount deposited by the petitioner under protest as the mandatory pre-deposit under Section 107(6) of the GST Act. The court held that, absent evidence that the protested deposit had been quantified or adjusted against other liabilities, the protested sum is available for adjustment against the 10% pre-deposit requirement and must be accepted to permit institution of the appeal. The first appellate authority was directed to accept the protested deposit as pre-deposit and decide the appeal on merits by passing a reasoned and speaking order in accordance with law.
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