https://www.taxtmi.com/caselaws?id=447308 The HC addressed inconsistencies in interim orders regarding pre-deposit amounts in GST appeals where the second appellate tribunal was not constituted by the Government. The court held that similarly situated assessees should receive identical treatment to avoid Article 14 violations. Instead of requiring 50% pre-deposit, the court standardized the requirement to 20% additional deposit (beyond the initial 10% paid to first appellate authority), totaling 30%. The court emphasized assessees cannot be penalized for Government's failure to constitute the tribunal. Recovery proceedings were stayed subject to the prescribed deposit, with the matter listed after six weeks. en-us Tue, 12 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447308 The HC addressed inconsistencies in interim orders regarding pre-deposit amounts in GST appeals where the second appellate tribunal was not constituted by the Government. The court held that similarly situated assessees should receive identical treatment to avoid Article 14 violations. Instead of requiring 50% pre-deposit, the court standardized the requirement to 20% additional deposit (beyond the initial 10% paid to first appellate authority), totaling 30%. The court emphasized assessees cannot be penalized for Government's failure to constitute the tribunal. Recovery proceedings were stayed subject to the prescribed deposit, with the matter listed after six weeks. Case-Laws GST Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447308