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While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage is auto-populated as 10% in accordance with Section 107(6) of the CGST Act, 2017, and was previously non-editable. Due to this restriction, taxpayers faced difficulties in cases where the pre-deposit had already been made through other means or where the demand amount was incorrectly reflected under the appropriate head.
The Hon’ble Jammu & Kashmir and Ladakh at Srinagar High Court in the case of TC Tours Limited held that rejection of appeal merely on the ground of non-submission of hard copy and certified copy of the order is unsustainable
The Honorable Supreme Court passed an Order dated 09.01.2026 in State of Jharkhand & Ors. versus M/s. BLA Infrastructure Private Limited that the refund of pre-deposit be refunded u/s 107(6) read with Section 115 of the Jharkhand GST Act and not u/s 54.
THE HON’BLE DELHI HIGH COURT IN THE CASE OF Gurudas Mallik Thakur V/s Commissioner of Central Goods and Service Tax, decided on 23-4-2025
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Arun Traders V/s Union of India, decided on 8-4-2025
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Simla Gomti Pan Products Pvt. Ltd. V/s Commissioner of State Tax, ,decided on 10-4-2025
THE HON’BLE RAJASTHAN HIGH COURT IN THE CASE OF Akshansh Consultancy Services Pvt. Ltd. V/s Deputy Commissioner D. B. Civil Writ Petition No. 2957 of 2024, decided on 1-4-2025
THE HON’BKE BOMBAY HIGH COURT IN THE CASE OF Sabre Travel Network (India) Pvt. Ltd. V/s Union of India
The Hon’ble Calcutta High Court in Indrani Dhar and Anr. set aside the appellate order under Section 107(12) of the WBGST Act on the ground that the impugned order was passed without applying mind to the statement of facts or to the grounds of appeal.
THE HON’BLE KERALA HIGH COURT IN THE CASE OF N.N. Steel Trading Co. V/s Joint Commissioner (Appeals), Central Tax, Central Excise and Customs, decided on 22-10-2024