https://www.taxtmi.com/caselaws?id=460132 The Allahabad HC addressed inconsistencies in interim orders regarding pre-deposit amounts in tax matters where the executive failed to constitute an appellate tribunal. The court held that assessees cannot be penalized for government's failure to establish the tribunal. Following precedent from Patna HC and SC guidance on consistency, the court ordered petitioner to deposit 20% of disputed tax liability (in addition to earlier 10% deposit) rather than the demanded 50%. Recovery proceedings were stayed pending writ petition disposal, emphasizing that similarly situated parties should receive identical treatment to avoid Article 14 violations. en-us Thu, 30 Nov 2023 00:00:00 +0530 Mon, 21 Apr 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460132 The Allahabad HC addressed inconsistencies in interim orders regarding pre-deposit amounts in tax matters where the executive failed to constitute an appellate tribunal. The court held that assessees cannot be penalized for government's failure to establish the tribunal. Following precedent from Patna HC and SC guidance on consistency, the court ordered petitioner to deposit 20% of disputed tax liability (in addition to earlier 10% deposit) rather than the demanded 50%. Recovery proceedings were stayed pending writ petition disposal, emphasizing that similarly situated parties should receive identical treatment to avoid Article 14 violations. Case-Laws GST Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460132