2026-VIL-38-GSTAT-CTT
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SGST Tribunal

GST - Section 107(6) and Section 112(8) of the CGST Act, 2017 – Modification of Original Tax demand by the First Appellate Authority, Quantum of pre-deposit required to be made for admission of appeal before GSTAT - Petitioner had already made pre-deposit during the first appellate stage based on a significantly higher original demand, which was subsequently scaled down by the First Appellate Authority - Whether the Petitioner is required to make a fresh pre-deposit when the amount already deposited at the first stage exceeds the requirement for the revised demand - HELD – The ld. First Appellate Authority has reduced the original demand of tax and now the original demand of tax stands to the extent ordered by the ld. First Appellate Authority. The appellants have already made a pre-deposit of ten per cent of the original disputed tax during first appeal while preferring appeal before the First Appellate Authority, this amount now also covers the pre-deposit required for filing the present appeal before the Appellate Tribunal - The issue of pre-deposit decided by the Hon’ble Jharkhand High Court in the case of M/s Ashirwad Food Industries squarely applies to the present case of pre-deposit contested by the Appellant. Accordingly, no further pre-deposit is required to be made under the Section 112 of the Act - Upon proof of payment of the required statutory Court fees and verification of pre-deposit made during the first appeal by the appellant, the Registry shall place the matter before the Bench for Orders regarding admission of the appeal – Ordered accordingly
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