GST pre-deposit relief applies where the dispute concerns nature of supply and tax was already paid under IGST.

Statutory pre-deposit for a GST appellate filing is described as unnecessary where the dispute concerns the nature of supply and the correct tax head under CGST and SGST, while tax has already been paid under IGST. The note distinguishes such a controversy from cases involving excess availment of input tax credit. On that footing, insistence on a 10% pre-deposit before filing an appeal to the Goods and Services Tax Appellate Tribunal is presented as unwarranted, and the appeal may be filed without that deposit.

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Issues: Whether, in the facts of the case, the petitioner was required to make the statutory pre-deposit of 10% while preferring an appeal before the Goods and Services Tax Appellate Tribunal under the Central Goods and Services Tax Act, 2017.

Analysis: The disputed liability was found to relate to the nature of supply and the consequent tax treatment under CGST and SGST, whereas the petitioner had already paid tax under IGST. The controversy did not concern excess availment of input tax credit. In these circumstances, and having regard to the petitioner's proposed appeal before the Tribunal, insistence on the statutory pre-deposit was not warranted.

Conclusion: The petitioner was permitted to file the appeal before the Tribunal without depositing 10% tax as pre-deposit.

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