Pre-deposit of penalty required only if challenging penalty order; composite orders cause undue hardship otherwise.

Pre-deposit of penalty required only if challenging penalty order; composite orders cause undue hardship otherwise. https://www.taxtmi.com/highlights?id=24847 Pre-deposit of the penalty amount would be required only when the order of the penalty alone is under challenge. But when there is composite order namely assessment order of the tax component along with interest and also penalty as in the present case, direction for pre-deposit of any portion of the penalty amount would result in injustice as well as hardship. - HC en-us Mon, 21 Sep 2015 16:39:12 +0530 Mon, 21 Sep 2015 16:39:12 +0530 TaxTMI RSS Generator Pre-deposit of penalty required only if challenging penalty order; composite orders cause undue hardship otherwise. https://www.taxtmi.com/highlights?id=24847 Pre-deposit of the penalty amount would be required only when the order of the penalty alone is under challenge. But when there is composite order namely assessment order of the tax component along with interest and also penalty as in the present case, direction for pre-deposit of any portion of the penalty amount would result in injustice as well as hardship. - HC Highlights Service Tax Mon, 21 Sep 2015 16:39:12 +0530 https://www.taxtmi.com/highlights?id=24847