The Bombay High Court held that circumstances in which the appeals require some percentage of the demanded tax to be pre-deposited, do not render the appellate remedies any less efficacious. Facts of the case: The Petitioner/ Assessee approached the High Court challenging the show cause notices demanding goods & services tax, to the extent they pertain to service tax demands …
The Delhi High Court has reiterated that merely because a body is obligated to comply with various statutory requirements, that cannot be conclusive to answer the question of whether it is discharging a public function.Justice Yashwant Varma observed,"The fact that the cooperative society is registered under the Act or that the Byelaws or the procedure of elections owe their genesis …
