Appellate Authority Wrong to Reject GST Appeal When 10% Tax Deposit Made Within Limitation Period Under Section 107

Appellate Authority Wrong to Reject GST Appeal When 10% Tax Deposit Made Within Limitation Period Under Section 107Case-LawsGSTThe HC held that the Appellate Authority erroneously rejected appellant’s appeal under Section 107 of the 2017 Act. While the ap

Appellate Authority Wrong to Reject GST Appeal When 10% Tax Deposit Made Within Limitation Period Under Section 107
Case-Laws
GST
The HC held that the Appellate Authority erroneously rejected appellant's appeal under Section 107 of the 2017 Act. While the appellant did not deposit the required 10% tax amount simultaneously with filing the appeal, they did make the payment within five days, which was still within the statutory limitation period prescribed by Section 107(1). The Court det

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