Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Statutory pre-deposit as a condition precedent to preferring an appeal must be complied with and non compliance renders an appeal liable to dismissal; where an efficacious statutory remedy exists, a writ petition challenging dismissal for failure to make the pre deposit is not maintainable and is liable to be dismissed. Payments made by one party cannot be set off or appropriated against another distinct party's statutory pre deposit obligation; separate liabilities remain. Failure to comply with pre deposit cannot be remedied by approaching the writ court absent changed circumstances, and the writ petition was dismissed for want of maintainability.
Statutory pre-deposit as a condition precedent to preferring an appeal must be complied with and non compliance renders an appeal liable to dismissal; where an efficacious statutory remedy exists, a writ petition challenging dismissal for failure to make the pre deposit is not maintainable and is liable to be dismissed. Payments made by one party cannot be set off or appropriated against another distinct party's statutory pre deposit obligation; separate liabilities remain. Failure to comply with pre deposit cannot be remedied by approaching the writ court absent changed circumstances, and the writ petition was dismissed for want of maintainability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
