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    <title>Protective demand in case of filing appeals in refund matters</title>
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    <description>Protective show cause notices may be issued by the department in refund appeals unless the underlying order is stayed by courts via extraordinary writ; an injunction against issuance prevents protective demands. Commissioner (Appeals) and the appellate tribunal can stay only pre-deposit obligations of duty and penalty when moved, and cannot stay the issue of show cause notices. A legislative amendment mandates compulsory pre-deposits on filing appeals, with specified pre-deposit percentages at successive appellate stages.</description>
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      <description>Protective show cause notices may be issued by the department in refund appeals unless the underlying order is stayed by courts via extraordinary writ; an injunction against issuance prevents protective demands. Commissioner (Appeals) and the appellate tribunal can stay only pre-deposit obligations of duty and penalty when moved, and cannot stay the issue of show cause notices. A legislative amendment mandates compulsory pre-deposits on filing appeals, with specified pre-deposit percentages at successive appellate stages.</description>
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      <pubDate>Sun, 02 Aug 2015 21:40:39 +0530</pubDate>
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