DISALLOWANCE OF APPEAL PETITION

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....ISALLOWANCE OF APPEAL PETITION<br> Query (Issue) Started By: - NAMAN DOKANIA Dated:- 12-7-2025 Last Reply Date:- 12-7-2025 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>Can appeal petition filed before GST department without pre-deposit be rejected even if APL-02 is issued by the department?? Reply By KASTURI SETHI: The Reply: ANSWER IS YES. You must make payment of pre-deposit. Pre-de....

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....posit is mandatory. Appeal can be rejected straightway. Do not take risk. Reply By Sadanand Bulbule: The Reply: The Appellate Authority has no other choice but to reject such incomplete appeal under Section 107[6] of the CGST Act. It is mandatory, if the disputed amount relates to tax. Reply By Sadanand Bulbule: The Reply: For your ready benefit, the provisions of Section 107[6] are reproduced....

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..... Follow them as applicable to&nbsp; the facts of your case. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order&nbsp;1[subj....

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....ect to a maximum of&nbsp;3[twenty]&nbsp;crore rupees], in relation to which the appeal has been filed. Provided that&nbsp;in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent of the said penalty has been paid by the appellant. Reply By YAGAY andSUN: The Reply: It is well settled legal position ....

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....since the era of Excise, VAT and Service Tax which carry forward in GST regime. Pay the Pre-Deposit as prescribed/specified in law and as demanded by the Department, so that an appeal should not be rejection due to non-compliance of mandatory provision. Reply By Sadanand Bulbule: The Reply: 2025 (7) TMI 775 - MADRAS HIGH COURT Tvl. Altec Fabricators Versus The Assistant Commissioner, Thiruverumb....

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....ur Assessment Circle, The Appellate Deputy Commissioner (ST) and The Branch Manager, Trichy. Reply By KASTURI SETHI: The Reply: Also go through the judgement dated 8.4.25 of Madras High Court in the case of Tvl. Arun Traders Vs. UOI. -&nbsp;2025 (4) TMI 1506 - MADRAS HIGH COURT<br> Discussion Forum - Knowledge Sharing ....