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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>SGST Appeals: Mandatory 10% Pre-Deposit, Possible Increase to 50% for Serious Cases as Deemed by Commissioner.</h1> Under the SGST law, before filing an appeal to the First Appellate Authority, the appellant must pre-deposit 10% of the amount in dispute. Additionally, the appellant must pay the full amount of tax, interest, fine, fee, and penalty that is admitted by them. In cases deemed 'serious' by the Commissioner of SGST, the departmental authority may request the First Appellate Authority to order a higher pre-deposit, not exceeding 50% of the disputed amount. This requirement aligns with similar provisions under CGST.
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