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 GSTAT appeals turns on manual orders, missing Demand ID, and the correct 10% Tribunal-stage payment.
Pre-deposit for GSTAT filing was discussed in a case where the appellate order was passed manually and no Demand ID was generated on the GST portal. Suggested steps included raising a grievance, approaching the jurisdictional officer and GSTAT registry, preserving challan and payment records, and linking the payment through GSTIN, order details, CPIN/CIN, and uploaded documents. The main point of debate was whether the Tribunal-stage pre-deposit should be 10% or 20% of the disputed tax, with views expressed that only 10% applies where no pre-deposit was required at the first appeal stage.