{"id":76802,"date":"2026-09-30T08:41:54","date_gmt":"2026-09-30T08:41:54","guid":{"rendered":""},"modified":"2026-09-30T08:41:54","modified_gmt":"2026-09-30T08:41:54","slug":"additional-court-fees-on-gst-first-appeals-remain-payable-but-non-payment-dismissal-was-set-aside-for-merits-review","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76802","title":{"rendered":"Additional court fees on GST first appeals remain payable, but non-payment dismissal was set aside for merits review."},"content":{"rendered":"<p>Additional court fees on GST first appeals remain payable, but non-payment dismissal was set aside for merits review.<br \/>Case-Laws<br \/>GST<br \/>Additional court fees are payable on GST first appeals before the State appellate authority under the applicable court-fees law, notwithstanding the statutory pre-deposit prescribed for filing the appeal. The levy binds both the appellate authority and taxpayers within the State&#39;s jurisdiction. Where the appellant undertakes to pay the requisite fees, dismissal of the first appeal for non-payment may be set aside and the matter remanded for decision on merits after observing natural justice.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=104369\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Additional court fees on GST first appeals remain payable, but non-payment dismissal was set aside for merits review.Case-LawsGSTAdditional court fees are payable on GST first appeals before the State appellate authority under the applicable court-fees&#8230;<\/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-76802","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76802","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=76802"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76802\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}