https://www.taxtmi.com/caselaws?id=770360 The Delhi HC noted that a challenge to a GST demand under section 74 was better pursued through the statutory appeal under section 107, where a mandatory pre-deposit applies. As the petitioner had already deposited a substantial amount, the Court directed filing of the appeal within 30 days on payment of the balance pre-deposit. The appellate authority was also asked to consider the interim reply dated 15 April 2024 and any other material filed by the petitioner, and then decide the matter on merits. The appeal, if filed within the directed time, was not to be rejected on limitation. en-us Thu, 01 May 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770360 The Delhi HC noted that a challenge to a GST demand under section 74 was better pursued through the statutory appeal under section 107, where a mandatory pre-deposit applies. As the petitioner had already deposited a substantial amount, the Court directed filing of the appeal within 30 days on payment of the balance pre-deposit. The appellate authority was also asked to consider the interim reply dated 15 April 2024 and any other material filed by the petitioner, and then decide the matter on merits. The appeal, if filed within the directed time, was not to be rejected on limitation. Case-Laws GST Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770360