Payment of mandatory pre-deposit directed against detention order

Haresh Kumar Vs Assistant Commissioner (ST) (Madras High Court)

Madras High Court directed the petitioner to deposit maximum penalty of 200% of the tax involved in detention matter as once the mandatory pre-deposit is complied, the order has no force and all the further recovery proceedings will be subject to final outcome of the appeal.

Facts- The petitioner had transported consignment of goods vide tax invoice dated 18.04.2023, which was intercepted and detained by the f

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