Protested deposit must count as mandatory pre-deposit under Section 107(6) of GST Act; appeal to be decided on merits
Case-Laws
GST
The HC allowed the petition and remanded the matter to the first appellate authority with directions to treat the amount deposited by the petitioner under protest as the mandatory pre-deposit under Section 107(6) of the GST Act. The court held that, absent evidence that the protested deposit had been quantified or adjusted against other liabilities, the pro
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