Payment of Pre-deposit for tribunal in case of offline order

[vaibhav agrawal]

I seek your guidance on the following issue:

The Department has filed an appeal under Section 107(2) of the CGST Act, and the order has been passed manually (i.e., not available on the GST portal). We now intend to file an appeal before the GST Appellate Tribunal (GSTAT).

However, since the order was passed manually, no Demand ID has been generated on the GST portal. Due to the absence of a Demand ID, we are unable to make the required pre-deposit payment through the portal.

In this context, I request your guidance on:

1. What is the correct procedure to make the mandatory pre-deposit for filing an appeal before GSTAT in such cases where no Demand ID is available?
2. How can we ensure that the payment made is properly reflected/linked so that the GSTAT portal can fetch the payment details at the time of filing the appeal?

Additionally, I would appreciate clarification on the applicable percentage of pre-deposit:

• Since no pre-deposit was made at the time of filing the first appeal, will the required pre-deposit at the GSTAT stage be 10% or 20% of the disputed tax amount?

Your expert guidance on the above matters will be highly appreciated.

Thanking you in advance.

AI Summary

Pre-deposit for GST appellate tribunal appeal when no demand ID exists on the portal Issue concerns the procedure for payment of the mandatory pre-deposit for filing an appeal before the GST Appellate Tribunal where the original order was passed manually and no Demand ID was generated on the GST portal. The query seeks the correct method to make the payment and have it reflected or linked so that the GSTAT portal can fetch the payment details at the time of filing the appeal. It also asks whether, in the absence of any pre-deposit at the first appeal stage, the amount required at the GSTAT stage would be 10% or 20% of the disputed tax.