GST appeal pre-deposit u/s 107(6)(b): 10% applies to disputed tax only; order set aside, appeal reheard. Section 107(6)(b) of the U.P. GST Act, 2017 was construed to determine the pre-deposit required for maintainability of an appeal, namely whether 10% is to ...
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Provisions expressly mentioned in the judgment/order text.
GST appeal pre-deposit u/s 107(6)(b): 10% applies to disputed tax only; order set aside, appeal reheard.
Section 107(6)(b) of the U.P. GST Act, 2017 was construed to determine the pre-deposit required for maintainability of an appeal, namely whether 10% is to be calculated on the disputed tax alone or on the total disputed amount. The HC held that the statute mandates deposit of 10% of the disputed tax amount, not 10% of the total disputed amount; since the appellant had already deposited 10% of the disputed tax arising from the original order, the appellate authority's direction was legally erroneous. The impugned order was set aside and the appeal was remitted for rehearing on merits and a fresh decision in accordance with law.
The Allahabad High Court allowed the writ petition as the Appeal Authority misconstrued the provision of Section 107(6)(b) of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner was required to deposit 10% of the disputed tax amount, not 10% of the total disputed amount. The order of the Appeal Authority was set aside, and the matter was remitted for a fresh hearing.
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