Eye Share: Mandatory Pre-deposit under Tax laws – SC buys time for the assessees

Aug 09,2019

The concept of mandatory pre-deposit was introduced in Central Excise, Service Tax and Customs from August 2014 as a major step towards reducing the burden on the appellate authorities from the additional step of hearing stay applications. With the advent of GST from July 2017, the concept has been carried forward.Mr. R. Sai Prashanth (Principal Associate, Lakshmikumaran & Sridharan) and Mr. V. Baratwaj (Associate) analyse the recent SC judgment in case of&...


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