GST Appeals – Payment of pre-deposit through cash or credit?
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- Last Updated on 27 November, 2021
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Hardik Gandhi & Preeti Yadav – [2021] 132 taxmann.com 235 (Article)
The provisions of appeals prescribe the payment of a mandatory pre-deposit as a percentage of disputed tax demanded. This requirement is in a way sine qua non for filing an appeal before the respective appellate forum. The question whether such pre-deposit can be paid through credit instead of cash has been a subject matter of controversy under the erstwhile indirect tax regime.
In this article, the authors discussed the precedents around payment of pre-deposit under the erstwhile regime, GST provisions and recent decision of Orissa High Court in the case of Jyoti Construction v. Deputy Commissioner of CT & GST.
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