Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Under GST, a statutory pre-deposit is mandatory for maintaining an appeal, and alleged payment of tax during adjudication cannot be used to bypass that requirement. Contentions going to the merits of penalty or liability must be examined only after a valid appeal is filed before the appellate authority. Where the appeal period has lapsed, the appellant may be given liberty to file the appeal with the prescribed deposit and seek condonation of delay, leaving both delay and merits for appellate consideration.
Under GST, a statutory pre-deposit is mandatory for maintaining an appeal, and alleged payment of tax during adjudication cannot be used to bypass that requirement. Contentions going to the merits of penalty or liability must be examined only after a valid appeal is filed before the appellate authority. Where the appeal period has lapsed, the appellant may be given liberty to file the appeal with the prescribed deposit and seek condonation of delay, leaving both delay and merits for appellate consideration.
Note: It is a system-generated summary and is for quick reference only.
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