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Pre-deposit

Excess GST Recovery Made under Earlier Dropped Proceedings Counts as Pre-Deposit for Fresh Action on same SCN: Calcutta HC [Read Order]

Navasree A.M

The Calcutta High Court has held that when the GST ( Goods and Services Tax ) Department has already recovered an amount exceeding the statutory 10%...

Delhi HC Gives Second Chance in GST Appeal Filing citing Director's Illness [Read Order]

GST Pre-Deposit Must Be Computed Only on Disputed Tax, Not on Admitted Liability: Calcutta HC...

Amount Deposited ‘Under Protest’ Adjustable Toward 10% Pre-Deposit for GST Appeal u/s 107(6):...

‘GSTAT Now Functional’: Telangana HC Directs to File Appeal Before Tribunal, Denies Adjustment of...

Tenant’s SVLDRS Payment Satisfies 7.5% Pre-Deposit Requirement for Service Tax on Rental Income: CESTAT Remands Appeal [Read Order]

The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) remanded the appeal and held that the tenant’s payment under the Sabka Vishwas (Legacy Dispute Resolution)...

Amount Deposited under Protest During GST Search can be Adjusted as 10% Pre-Deposit for Appeal: Allahabad HC [Read Order]

In a recent ruling, the Allahabad High Court held that amounts deposited under protest during GST search proceedings can be adjusted towards the mandatory 10% pre-deposit required for filing an...

Mandatory Pre-Deposit under S. 129E of Customs Act Cannot Be Waived Merely Due to Bank Account Freeze: Madras HC [Read Order]

The Madras High Court has ruled that the mandatory pre-deposit required under Section 129E of the Customs Act, 1962 cannot be waived merely because the assessee’s bank account has been frozen...

Legal Consequences of Bank Account Freezing Upon Appeal Being Filed in Terms of Section 107 of the CGST/SGST Act [Read Draft Reply]

In the Goods and Services Tax (GST) system, the authority of provisional attachment by Section 83 of the CGST/SGST Act has been one of the most irritating matters for taxpayers versus the...

Pre-deposit Conditions are Mandatory: DRAT dismisses Appeal against SBI for Non-Compliance of Pre-deposit [Read Order]

In a recent case, the Chennai bench of the Debt Recovery Appellate Tribunal (DRAT) has dismissed an appeal against State Bank of India for non-compliance with a conditional order requiring...

Refund of Pre-Deposit Must Include Interest: CESTAT Rules in Customs Case [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, adjudicated a dispute concerning entitlement to interest on the refund of pre-deposit under the Customs Act, 1962. The...

Authorities Cannot Retain Petitioner’s Funds After 10% Pre-Deposit u/s 107 of APGST Act: AP HC Directs Refund Subject to Undertakings [Read Order]

The High Court of Andhra Pradesh directed refund of ₹170 crores recovered subject to the petitioner’s undertakings ,observing that once the statutory pre-deposit of 10% under Section 107 of...