{"id":71112,"date":"2025-03-12T09:06:25","date_gmt":"2025-03-12T03:36:25","guid":{"rendered":""},"modified":"2025-03-12T09:06:25","modified_gmt":"2025-03-12T03:36:25","slug":"appellate-authority-wrong-to-reject-gst-appeal-when-10-tax-deposit-made-within-limitation-period-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71112","title":{"rendered":"Appellate Authority Wrong to Reject GST Appeal When 10% Tax Deposit Made Within Limitation Period Under Section 107"},"content":{"rendered":"<p>Appellate Authority Wrong to Reject GST Appeal When 10% Tax Deposit Made Within Limitation Period Under Section 107<br \/>Case-Laws<br \/>GST<br \/>The HC held that the Appellate Authority erroneously rejected appellant&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86468\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s appeal under Section 107 of the 2017 Act. While the ap<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71112","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71112"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71112\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}