*GST and Requirement of Pre-Deposit*
It was held in *Impressive Data Services Pvt Ltd v. Commissioner [2025] GCtR 993 (Delhi)* that in terms of S.107 (6) of CGST Act, 2017, insofar as the admitted tax, interest or penalty is concerned, the entire amount would have to be deposited. In so far as the disputed amount is concerned, 10% of the tax would have to be deposited as a pre-deposit along with the appeal. The said provision does not give discretion for waiver of the pre-deposit.
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