GST appeal pre-deposit waiver refused, with statutory appeal rights remaining subject to the prescribed limitation period.

A request to waive the 5% pre-deposit for filing a statutory GST appeal was declined, leaving the applicants to proceed only if they chose to pursue the appellate remedy available in law. The order states that any such appeal would continue to be governed by the time limit under Section 107 of the Central Goods and Services Tax Act, 2017, and the applicant must decide whether to invoke that remedy or any other available legal course. The waiver prayer was therefore rejected, and the statutory appellate framework remained intact.

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Issues: Whether the condition of 5% pre-deposit could be waived and the applicants could be permitted to file statutory appeals.

Analysis: The request to dispense with the statutory pre-deposit was rejected. The order records that any statutory appeal would remain governed by the time limit prescribed under Section 107 of the Central Goods and Services Tax Act, 2017, and that it was for the applicant to decide whether to pursue the appeal or any other remedy available in law.

Conclusion: The prayer for waiver of 5% pre-deposit was declined, while the applicants were left free to avail the statutory appellate remedy within the prescribed time.

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