Chhattisgarh HC: GST appellate authority cannot waive pre-deposit
In short
The Chhattisgarh High Court said a GST Appellate Authority cannot waive or reduce the mandatory pre-deposit under Section 107(6) of the CGST Act. The case involved a claim that the taxpayer could not afford the required deposit.
The ruling means taxpayers must still meet the pre-deposit rule when they appeal GST orders.
What the reporting says
The Chhattisgarh High Court held that a GST Appellate Authority cannot waive or reduce the mandatory pre-deposit under Section 107(6) of the CGST Act. The ruling came after a plea arguing financial inability to make the statutory deposit. The decision reinforces the pre-deposit requirement for taxpayers appealing GST orders.
Why it matters
The Chhattisgarh High Court ruling confirms that financial inability does not allow the GST Appellate Authority to waive or reduce the mandatory pre-deposit under Section 107(6) of the CGST Act. The decision affects taxpayers filing GST appeals and supports strict compliance with the statutory deposit requirement. It also guides appellate practice under the GST framework.