Court Limits Pre-Deposit for Appeals to 20% of Disputed Demand; Excess Recovery Must Be Refunded per 2016 Memo.

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Full Text of the Document

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....Refund of amount adjustment towards pre-deposit in excess of 20% - recovery proceedings while appeal is pending - this Court is of the view that the respondents are entitled to seek pre-deposit of only 20% of the disputed demand during the pendency of the appeals in accordance with paragraph 4(A) of the office memorandum dated 29th February, 2016, as amended by the office memorandum dated 25th August, 2017. - HC....