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WHAT IS THE AMOUNT OF MANDATORY PRE-DEPOSIT WHICH SHOULD BE MADE ALONG WITH EVERY APPEAL BEFORE APPELLATE AUTHORITY?

2021-11-16 | admin

The full amount of tax, interest, fine, fee, and penalty arising from the impugned order as is admitted by the appellant and a sum equal to 10% of the remaining amount of tax in dispute arising from the order in relation to which appeal has been filed. On making the payment of pre-deposit as above, the recovery of the balance amount shall be deemed to be stayed, in terms of section 107(7).

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