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No Fresh Pre-Deposit Required if Initial Deposit Exceeds 20% of Revised GST Demand: Jharkhand HC
Case Law Details
- Case Name
- Ashirwad Food Industries Vs Union of India (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Ashirwad Food Industries Vs Union of India (Jharkhand High Court)
In a significant relief for taxpayers, the High Court has clarified the mechanics of “pre-deposits” when a demand is substantially reduced at the first appellate stage. The ruling ensures that the law is applied with common sense rather than rigid procedural bureaucracy.
The Backdrop
The petitioner, M/s. Ashirwad Food Industries, found themselves in a procedural catch-22.
Original Demand: ~₹2.38 Crores.
Initial Pre-deposit: ₹23.85 Lakhs (10% of the original demand).
Appellate Outcome: The Commissioner (Appeals) s...
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