https://www.taxtmi.com/caselaws?id=768320 The HC found the petitioner was not required to make a 10% pre-deposit under Section 107(6)(b) of CGST Act since the entire tax amount had already been paid. The Court ruled that appeal proceedings and the Amnesty Scheme under Section 128A are independent, meaning dismissal of the appeal for non-payment of pre-deposit does not affect eligibility for the Amnesty Scheme. The Court directed that technical glitches in the GST portal should not impede the petitioner's right to apply for benefits, and instructed the respondent to assist with any technical issues encountered while filing Form SPL-02. en-us Tue, 25 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768320 The HC found the petitioner was not required to make a 10% pre-deposit under Section 107(6)(b) of CGST Act since the entire tax amount had already been paid. The Court ruled that appeal proceedings and the Amnesty Scheme under Section 128A are independent, meaning dismissal of the appeal for non-payment of pre-deposit does not affect eligibility for the Amnesty Scheme. The Court directed that technical glitches in the GST portal should not impede the petitioner's right to apply for benefits, and instructed the respondent to assist with any technical issues encountered while filing Form SPL-02. Case-Laws GST Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768320