TaxTMI 
TaxTMI 
2026 (7) TMI 829
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....he facts are that the appellant was served with a show cause notice under Section 73 of the Central Goods and Services Act, 2017 (here in after referred to as 'the Act'), alleging that the appellant had claimed excess Input Tax Credit to the tune of Rs. 5,67,237/- each under Central Goods and Services Tax and State Goods and Services Tax. The adjudicating authority confirmed the demand, interest, and penalty. The appellant had preferred appeal to the learned First Appellate Authority against the said Order. The learned First Appellate Authority reduced the total amount to Rs. 1,02,012/ Rs. 98,680/- and Rs. 10,202/- towards tax, interest and penalty respectively. Against this appellate Order, the appellant has preferred the present appeal. ....
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....- during the First Appellate proceedings reflecting in their Electronic Liability Register, which duly covers the pre-deposit as required for filing this appeal before the Appellate Tribunal. 8. The learned Counsel further contended that a similar issue was before the Hon'ble High Court of Jharkhand in the case of M/s Ashirwad Food Industries vs Union of India [W.P.(T) No. 469 of 2026], wherein the Hon'ble Court has held that, "6. Ms. Amrita Sinha, learned counsel for the petitioner, submits that at the first appellate stage, the petitioner had made a pre-deposit of Rs. 23,85,182/- because the demand in the order in original was approximately Rs. 2.38 crores. She submits that the first appellate authority has considerably scaled....
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....e impugned order, as is admitted by him, and (b) a sum equal to ten per cent of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107, arising from the said order, subject to a maximum of twenty crore rupees, in relation to which the appeal has been filed. ............. " "Section 107. Appeals to Appellate Authority. - ............. (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 ari....
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....sub-Rule (5) of the Rule 110 of the Central Goods and Services Tax Rules, 2017 governing Court fees states, "Rule 110. Appeal to the Appellate Tribunal. - ......... (5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees and a minimum of five thousand rupees: Provided that the fees for filing of an appeal in respect of an order not involving any demand of tax, interest, fine, fee or penalty shall be five thousand rupees.(6) There shall be ....