HC Dismisses Petition Seeking Relief from Pre-deposit for Filing Appeal before Tribunal

Dish TV India Limited Vs Union of India & Ors. (Delhi High Court) High Court dismissed the petition filed for seeking relief from Pre-deposit for filing of appeal since the assessee is earning sufficient turnover to pay the pre-deposit and hence court has clearly state that the Tribunal will entertain the appeal only on payment of pre-deposit. To avoid multiplicity of proceedings repeatedly in the Courts, Section 129E of the Act was amended by the Finance Act No.2 of 2014, with effect from 6th August 2014, to provide for mandatory predeposit of a fixed percentage of the duty demanded as a ...