TaxTMI 
TaxTMI 
Can appeal petition filed before GST department without pre-deposit be rejected even if APL-02 is issued by the department??
DISALLOWANCE OF APPEAL PETITION
12 Jul 2025 
6 Replies 
1203 Views Asked by
Pre-deposit requirement: appeals lacking the required pre-deposit may be rejected despite departmental APL-02 issuance.
A pre-deposit is a mandatory statutory precondition for filing a GST appeal when the disputed amount relates to tax. Unless the appellant pays the admitted portion and the prescribed portion of the remaining tax in dispute, the appeal may be rejected as incomplete despite issuance of APL-02. Practitioners should comply with the pre-deposit obligation to avoid procedural rejection. (AI Summary)
A pre-deposit is a mandatory statutory precondition for filing a GST appeal when the disputed amount relates to tax. Unless the appellant pays the admitted portion and the prescribed portion of the remaining tax in dispute, the appeal may be rejected as incomplete despite issuance of APL-02. Practitioners should comply with the pre-deposit obligation to avoid procedural rejection. (AI Summary)