APPEAL TO HIGH COURT

This query is : Resolved

bikash rai (Querist)
Follow

21 September 2021 Dear Sir,

Lets Tax Liability Rs.10,00,000/- if I go to HC then How much amount deposited to appeal ?

1. 10% OF DIPUTED AMOUNT (Rs. 1,00,000)
2. 20% OF DISPUTED AMOUNT ( Rs. 1,80,000)
3. FOR HIGH COURT?

ND (Expert)
Follow

21 September 2021 Minimum 10 % of disputed tax amount is to be deposited

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

21 September 2021 Payment of full disputed amount .....
As per Sec. 119 of CGST act....
" Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the National or Regional Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the State Bench or Area Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the High Court under section 117, as the case may be, shall be payable in accordance with the order so passed."

Udaya Chandran

Udaya Chandran (Expert)
Follow

21 September 2021 Yes, I agree with Mr.Dhirajlal.

> Appeal to Appellate Authority - 10% of the dispute amount
> Appeal to Appellate Tribunal - 20% of the dispute amount (in addition to 10% already paid to Appellate Authority)
> Appeal to High Court - Full amount as ordered by Tribunal
> Appeal to Supreme Court - Full amount as ordered by High Court

Message likes : 1 times

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now