Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Mandatory pre-deposit under Section 107(6)(b) of the CGST Act is a statutory pre-condition to entertain an appeal; the clause requires depositing ten per cent of the remaining tax in dispute (subject to the statutory cap) before filing an appeal and contains no provision for an advance waiver. Consequently, the High Court lacks power to act as an appellate authority to relieve a litigant of that statutory pre-condition or to allow a writ to bypass it. The writ petition seeking such relief was held misconceived and dismissed for seeking to avoid the mandatory pre-deposit.
Mandatory pre-deposit under Section 107(6)(b) of the CGST Act is a statutory pre-condition to entertain an appeal; the clause requires depositing ten per cent of the remaining tax in dispute (subject to the statutory cap) before filing an appeal and contains no provision for an advance waiver. Consequently, the High Court lacks power to act as an appellate authority to relieve a litigant of that statutory pre-condition or to allow a writ to bypass it. The writ petition seeking such relief was held misconceived and dismissed for seeking to avoid the mandatory pre-deposit.
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