DISALLOWANCE OF APPEAL PETITION

[NAMAN DOKANIA]

Can appeal petition filed before GST department without pre-deposit be rejected even if APL-02 is issued by the department??

AI Summary

GST appeals rejected without mandatory pre-deposit despite receiving APL-02 from department under Section 107(6) A taxpayer inquired whether GST appeal petitions can be rejected for non-payment of pre-deposit despite receiving APL-02 from the department. Legal experts confirmed that appeals will be rejected without mandatory pre-deposit under Section 107(6) of CGST Act. The provision requires payment of admitted amounts in full plus ten percent of disputed tax amount (maximum twenty crore rupees). For penalty-only orders, ten percent of penalty must be deposited. This requirement has been consistently enforced across previous tax regimes including Excise, VAT, and Service Tax, continuing in GST. Recent Madras High Court judgments support this mandatory compliance requirement for appeal filing.