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The Hon’ble Calcutta High Court in the case of I-Karb E-Sol (P.) Ltd. v. Joint Commissioner of State Tax, Behala Charge [WPA No. 2160 of 2025 , order dated June 11, 2025], held that non-payment of mandatory pre-deposit under Section 107(6) of the CGST Act is a valid ground for dismissal of writ petition challenging rejection of appeal by the Appellate authority.
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,
The Hon’ble Bombay High Court in the case of Lalit Kulthia & Anr. held that only in rare and deserving cases where a clear justification is made out for such interference can a waiver of pre-deposit can be granted be granted.
The CESTAT, Allahabad in the case of M/s India Yamaha Motor Pvt. Ltd. allowed appeal and ruled that even if the interest is not claimed specifically by an Assessee, that does not absolve the Adjudicatory Authority from mandatory legal responsibility to grant interest on the amount refunded.
The Central Board of Indirect Taxes and Customs (CBIC) has issued a fresh guideline to address the recovery of outstanding dues till the Goods and Services Tax Appellate Tribunal (GSTAT) becomes functional.
As the GST Council gears up for its meeting on June 22, several major issues are on the agenda that could significantly impact the regulatory landscape for businesses and taxpayers alike.
In what could be a breather for the taxpayers, especially the industry, on the issues related to tax disputes, sources told CNBC-TV18 that the GST Council is likely to reduce the amount of pre-deposit to enter the appeals stage.
The Hon’ble Madras High Court in the case of KOG-KTV Food Products (India) (P.) Limited dismissed the writ petition and held that the Appellant is liable to pay the amount of pre-deposit through Electronic Cash Ledger when Electronic Credit Ledger is blocked due to denial of ITC.
The Honorable Andhra Pradesh High Court in the case of Manjunatha Oil Mill dated February 2, 2024 set aside the impugned Rejection Order in the case where the appeal filed was rejected on the ground that, pre-deposit was made through Form GST DRC-03 instead of the required Form APL-01, due to technical glitch.
The Hon’ble Tripura High Court in the case of Kamrul Nahar v. Union of India [Writ Petition (Civil) No. 253/2023…