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of <h1>Petition on 25% Pre-Deposit for Tax Appeal Dismissed; Tribunal Appeal Allowed under Amended Section 112(8) of CGST Act.</h1> In the case before the Gujarat HC, the petitioner challenged an order requiring a 25% pre-deposit of disputed tax to appeal under Section 107 of the CGST ... Maintainability of petition - availability of alternative remedy - challenge to order passed by the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- In view of the alternative remedy available to the petitioner under provisions of Section 112 of the GST Act, the petition is not entertained. Issue of pre-deposite may be considered by the Tribunal as and when such issue arises before the Tribunal in accordance with law. The petition is accordingly disposed of. By petition under Article 226 of the Constitution, the petitioner challenged the Appellate Authority's order dated 29.11.2024 under Section 107 of the CGST Act requiring payment of '25% of the remaining amount of tax in dispute in addition to the amount paid under Section 107(6)' as condition to prefer an appeal to the Tribunal. The petitioner relied on the amended Section 112(8) of the GST Act (effective 01.11.2024), which prescribes a pre-deposit of '10% of the amount of tax' to institute an appeal before the Tribunal. The High Court declined to entertain the petition in view of the alternative remedy under Section 112, leaving the contention on pre-deposit to be raised before the Tribunal. The Court held that 'Issue of pre-deposite may be considered by the Tribunal as and when such issue arises before the Tribunal in accordance with law' and disposed of the petition accordingly.
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