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The interaction between the mandatory pre-deposit for a GST appeal and the IBC liquidation framework raises whether a corporate debtor in liquidation may be excused from making that deposit. The issue is whether using liquidation-estate funds for the pre-deposit conflicts with the statutory distribution waterfall governing creditors' claims. The High Court sought assistance on whether liquidation priorities affect the mandatory pre-deposit requirement for filing a GST appeal.
The interaction between the mandatory pre-deposit for a GST appeal and the IBC liquidation framework raises whether a corporate debtor in liquidation may be excused from making that deposit. The issue is whether using liquidation-estate funds for the pre-deposit conflicts with the statutory distribution waterfall governing creditors' claims. The High Court sought assistance on whether liquidation priorities affect the mandatory pre-deposit requirement for filing a GST appeal.
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TaxTMI 
TaxTMI 
