GST DAILY – 499 : Assessee to be allowed to make pre-deposit amount inadvertently not deposited at time of filing appeal: HC

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Arun Traders V/s Union of India, decided on 8-4-2025

 👉 Issue:-

✔️ Can pre-deposit would be paid later on if it is inadvertently not deposited at time of filing appeal?

👉 The Hon’ble High Court Judgement:-

✔️ Where 10 per cent of pre-deposit amount was not paid to department at time of filing appeal due to inadvertence, in interest of justice, assessee should deposit required pre-deposit amount and Appellate Authority should restore appeal.

Section 107 of Central Goods and Services Tax Act, 2017