GST pre-deposit for stay modified to 10% of disputed tax under the revised notification framework.

In GST proceedings, the pre-deposit required to file an appeal and continue stay of the first appellate order was treated as corresponding to the reduced 10% rate. The petitioner relied on the later notification and the matching State notification, and the Court accepted that the deposit requirement for continuation of stay should align with the revised threshold. The practical effect was that 10% of the disputed tax became sufficient to keep the impugned first appellate order stayed, and the writ petition was disposed of.

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Issues: Whether the pre-deposit requirement for filing the appeal and obtaining stay of the first appellate order in GST proceedings stood modified to 10% of the disputed tax.

Analysis: The petitioner sought parity with the later notification reducing the deposit requirement to 10% and relied on the corresponding State notification issued on 29 October 2024. The Court accepted that the deposit requirement for continuance of stay should correspond to the reduced rate.

Outcome: The deposit requirement was modified to 10% of the disputed tax for the impugned first appellate order to remain stayed, and the writ petition was disposed of.

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