ArticleGST Article

Pre-deposit required only for amount of tax involved in first order as it included liability mentioned in second order

The Hon’ble Delhi High Court in the case of Amit Gupta has held that where two orders were passed and in the second order was duplication of the tax liability already considered in the first order, then the assessee would be permitted to file two appeals under Section 107 of the CGST Act challenging both orders. However, the pre-deposit amount would be paid only in respect of total amount mentioned in first order,

GST ArticleHigh Court

Demand Order issued before expiry of period of filing reply not valid; violates principles of natural justice

The Hon’ble Andhra Pradesh High Court in the case of Avexa Corporation (P.) Ltd. set aside the demand order passed before the expiry of period of filing of reply as the said order passed is in violation of the principles of natural justice, especially when the Assessee could not access the GST portal due to registration cancellation which was subsequently revoked later.