https://www.taxtmi.com/article/detailed?id=16288 GST appellate procedure now extends pre-deposit beyond tax disputes to penalty-only cases. Where an order involves only penalty and no tax demand, an appeal before the Commissioner (Appeals) or the Tribunal requires deposit of ten per cent of the penalty amount. The article distinguishes penalty as a deterrent consequence for non-compliance from interest as compensation for delayed payment, and notes that interest remains unaddressed in clear terms. Section 75(7) is treated as showing that tax, interest, and penalty are distinct but interconnected components of a single adjudicated demand. en-us Mon, 27 Apr 2026 09:27:12 +0530 Mon, 27 Apr 2026 09:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16288 GST appellate procedure now extends pre-deposit beyond tax disputes to penalty-only cases. Where an order involves only penalty and no tax demand, an appeal before the Commissioner (Appeals) or the Tribunal requires deposit of ten per cent of the penalty amount. The article distinguishes penalty as a deterrent consequence for non-compliance from interest as compensation for delayed payment, and notes that interest remains unaddressed in clear terms. Section 75(7) is treated as showing that tax, interest, and penalty are distinct but interconnected components of a single adjudicated demand. Articles Goods and Services Tax - GST Mon, 27 Apr 2026 09:27:12 +0530 https://www.taxtmi.com/article/detailed?id=16288