GSTAT Cuttack
For assessee
Topic
Appeals before the GST Appellate Tribunal and other tribunals.
3 rulings found
GSTAT Cuttack
Where appellant, a works contractor for Government departments and public authorities, had discharged entire GST liability before initiation of proceedings but demand of interest and penalty was confirmed under section 74 and first appeal was rejected on limitation without examining merits, operation of appellate order and recovery of disputed demand were to be stayed during pendency of section 112 appeal as recovery despite compliance with pre-deposit would defeat appellate remedy and cause irreparable prejudice
GSTAT Cuttack
Where assessee deposited pre-deposit at first appeal stage exceeding percentage of tax remaining in dispute after first appellate order, no further pre- deposit was required for admission of Tribunal appeal since earlier payment equalled or surpassed statutory requirement based on surviving disputed tax, rendering any fresh deposit unjustified
GSTAT Cuttack
Where appellant disputed any further statutory pre-deposit for Tribunal appeal after already depositing ten per cent of original disputed tax at first appeal, and first appellate order had reduced tax demand, no further pre-deposit was required for Tribunal stage since requirements under section 112 stood satisfied by earlier deposit. GST: Where Appellate Authority reduced demand and appellant filed Tribunal appeal paying court fee of Rs. 3,000 though minimum court fee prescribed under Rule 110(5) was Rs. 5,000 at Rs. 1,000 per one lakh, short payment existed and appellant was required to pay the balance