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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appellant was required to deposit 25% of the disputed demand under section 107(6) before release of the vehicle and goods, and whether the earlier order required modification accordingly.
Analysis: The appeal arose from a summary order passed by the proper officer. The Court noted that an appellate remedy was available and that, under section 107(6) of the GST Act, pre-deposit of 25% of the amount demanded was required before the Appellate Authority. On that basis, the Court modified the earlier order and directed deposit of 25% of the demand, after which the vehicle and goods were to be released.
Conclusion: The appellant was directed to make the statutory pre-deposit of 25% of the demand, and upon such deposit, release of the vehicle and goods was permitted.
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