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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Pre-deposit obligations require appellants to pay admitted liabilities and a specified portion of disputed tax before appeal hearing.</h1> Section 112(8) requires appellants to pay in full any admitted tax, interest, fine, fee and penalty and to make an additional pre-deposit in respect of disputed tax beyond any amount already paid before the appellate authority; appeals by tax authorities are exempt. Section 112(9) provides that payment of these amounts stays recovery proceedings for the balance dues until disposal of the appeal.

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