Union of India Vs M.T.N.L. & Anr. (Supreme Court of India)
Case ke facts
BOCW Cess matter me appeal file karne ke liye pre-deposit maanga gaya tha. Parties ne is pre-deposit ki legality Delhi HC me challenge ki thi.
Mudda (Issue)
Kya BOCW Cess appeal me pre-deposit ka rule valid hai ya nahi?
Faisla (Held)
Supreme Court ne Delhi HC ka decision barkarar rakha, interfere nahi kiya. Matlab pre-deposit ka rule bana raha.
Practical takeaway
Agar aapko BOCW Cess pe appeal file karni hai, toh pre-deposit ke rule ki tayari pehle se kar lo, bina paisa deposit kiye appeal entertain nahi hogi.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-11-06.