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        Case ID :
        Service Tax

        Whether appeal can be filed against the provisional assessment?

        2 April, 2015

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        18 - Provisional Assessment

        In the case of Orient Paper & Industries Ltd. [1995 (7) TMI 86 - HIGH COURT OF ORRISSA AT CUTTAK], it was held that It is well conceded before us that the Act and the Rules enable the statutory authorities to make provisional assessments. Even against such provisional assessments an aggrieved party can prefer appeals.

        Provisional assessment appeals permitted where statute and rules authorize provisional determinations, allowing aggrieved parties to prefer appeals. Provisional assessments are authorized by the Act and Rules, and an aggrieved party retains the right to appeal against such provisional assessments; the provisional nature does not by itself preclude preferring appeals under the applicable appellate procedure.
                        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.

                              Provisional assessment appeals permitted where statute and rules authorize provisional determinations, allowing aggrieved parties to prefer appeals.

                              Provisional assessments are authorized by the Act and Rules, and an aggrieved party retains the right to appeal against such provisional assessments; the provisional nature does not by itself preclude preferring appeals under the applicable appellate procedure.


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