https://www.taxtmi.com/caselaws?id=798915 The ten-percent penalty pre-deposit proviso under Section 107(6) applies only where the adjudication order demands penalty without any demand of tax. Where an adjudication order confirms tax, interest and penalty but appropriates tax and interest already paid, it remains an order involving a tax demand. A later recovery order limited to penalty does not change that character. Consequently, the penalty-only pre-deposit requirement does not apply, and rejection of the statutory appeal for non-compliance is invalid; the appeal requires adjudication on merits. en-us Mon, 07 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798915 The ten-percent penalty pre-deposit proviso under Section 107(6) applies only where the adjudication order demands penalty without any demand of tax. Where an adjudication order confirms tax, interest and penalty but appropriates tax and interest already paid, it remains an order involving a tax demand. A later recovery order limited to penalty does not change that character. Consequently, the penalty-only pre-deposit requirement does not apply, and rejection of the statutory appeal for non-compliance is invalid; the appeal requires adjudication on merits. Case-Laws GST Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798915