https://www.taxtmi.com/caselaws?id=795157 Erroneous classification of interest as tax in Form GST DRC-07 may make the statutory appellate remedy ineffective where it compels a pre-deposit not required under Section 112(8). The notes state that the demand involved input tax credit reversal, interest and penalty, with no disputed tax component; however, interest was recorded under the tax head. Although the original order was corrected, the appellate order remained unrectified after the applicable amendment period expired. This classification could require a Tribunal pre-deposit calculated on an amount wrongly shown as tax. Writ jurisdiction was therefore considered justified, with fresh appellate consideration required. en-us Wed, 15 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795157 Erroneous classification of interest as tax in Form GST DRC-07 may make the statutory appellate remedy ineffective where it compels a pre-deposit not required under Section 112(8). The notes state that the demand involved input tax credit reversal, interest and penalty, with no disputed tax component; however, interest was recorded under the tax head. Although the original order was corrected, the appellate order remained unrectified after the applicable amendment period expired. This classification could require a Tribunal pre-deposit calculated on an amount wrongly shown as tax. Writ jurisdiction was therefore considered justified, with fresh appellate consideration required. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795157