Mandatory GST appellate pre-deposit remains payable despite tax payment during adjudication, preserving appeal subject to delay condonation.

Mandatory GST appellate pre-deposit remains payable despite tax payment during adjudication, preserving appeal subject to delay condonation. https://www.taxtmi.com/highlights?id=103424 GST appellate remedy requires the statutory pre-deposit even where tax dues were paid during adjudication proceedings. Payment of the disputed tax, or a challenge to the correctness of tax or penalty, does not dispense with this filing condition; those issues must be determined on the appeal's merits. The petitioner could pursue the statutory appeal only after making the prescribed deposit and filing a delay-condonation application. The appellate authority was directed to consider the delay application sympathetically and, if satisfied, decide the appeal on merits. en-us Fri, 04 Sep 2026 08:24:18 +0530 Fri, 04 Sep 2026 08:24:18 +0530 TaxTMI RSS Generator Mandatory GST appellate pre-deposit remains payable despite tax payment during adjudication, preserving appeal subject to delay condonation. https://www.taxtmi.com/highlights?id=103424 GST appellate remedy requires the statutory pre-deposit even where tax dues were paid during adjudication proceedings. Payment of the disputed tax, or a challenge to the correctness of tax or penalty, does not dispense with this filing condition; those issues must be determined on the appeal's merits. The petitioner could pursue the statutory appeal only after making the prescribed deposit and filing a delay-condonation application. The appellate authority was directed to consider the delay application sympathetically and, if satisfied, decide the appeal on merits. Highlights GST Fri, 04 Sep 2026 08:24:18 +0530 https://www.taxtmi.com/highlights?id=103424