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<h1>GST Act Appeal Challenges Pre-Deposit Rule Under Section 107, Proceedings Deferred for Further Legal Examination</h1> HC examined a GST Act appeal where pre-deposit requirements under Section 107 were contested. Respondent argued against appeal admission due to ... Challenge to impugned order passed under Section 130 of the Central Goods and Service Tax Act, 2017 in Form GST MOV-11 - HELD THAT:- Respondent prays for time to take instructions from the respondent, whether the respondent would proceed with the appeal or the petitioner should proceed with this petition. Stand over to 18th January, 2024. The Gujarat High Court heard a case where the petitioner challenged an order under the Central Goods and Service Tax Act. The respondent argued that the appeal was not entertained due to non-payment of pre-deposit under Section 107 of the GST Act. The court adjourned the matter to January 18, 2024.
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