https://www.taxtmi.com/article/detailed?id=15109 Section 107 CGST establishes a strict appellate framework combining a three-month limitation plus a one-month condonable extension and a mandatory pre-deposit (ten per cent of disputed tax subject to a capped ceiling), together with safeguards against enhancement without hearing and a requirement for reasoned orders; Calcutta High Court rulings show limited writ-jurisdiction relief for negligible delay or procedural defects but affirm the general mandatory character of pre-deposit. en-us Fri, 19 Sep 2025 08:34:04 +0530 Fri, 19 Sep 2025 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15109 Section 107 CGST establishes a strict appellate framework combining a three-month limitation plus a one-month condonable extension and a mandatory pre-deposit (ten per cent of disputed tax subject to a capped ceiling), together with safeguards against enhancement without hearing and a requirement for reasoned orders; Calcutta High Court rulings show limited writ-jurisdiction relief for negligible delay or procedural defects but affirm the general mandatory character of pre-deposit. Articles Goods and Services Tax - GST Fri, 19 Sep 2025 08:34:04 +0530 https://www.taxtmi.com/article/detailed?id=15109