2026-VIL-125-GSTAT-CHE
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SGST Tribunal

GST - Pre-deposit under Section 112(8) of CGST Act, 2017 - Timing of payment of pre-deposit and deemed date of filing of appeal - Appellant filed appeal in FORM GST APL-05 against Order-in-Appeal upon which a Provisional Acknowledgement was issued by the Registry - Registry issued Defect Notice pointing out non-payment of pre-deposit under Section 112(8) - Appellant contended that since the appeal pertained to rejection of an already-sanctioned refund and did not involve any disputed tax liability, the requirement of pre-deposit is inapplicable - Registry, after hearing, directed the appellant for mandatory payment of 10% pre-deposit under Section 112(8)(b), which the appellant remitted vide FORM GST DRC-03 – Revenue objection that since no appeal can be filed under Section 112(8) without pre-deposit, and the pre-deposit was paid after the appeal was filed, the appeal was instituted without the requisite pre-deposit - Whether the appeal is to be treated as instituted without payment of pre-deposit when the pre-deposit was paid after the Provisional Acknowledgement but prior to issuance of the Final Acknowledgement - HELD - In terms of the Explanation to Rule 110(4) of the CGST Rules, 2017, an appeal is considered to have been "filed" in law only upon issuance of the Final Acknowledgement - Since the appellant paid pre-deposit within the timeline given by the Registry and prior to issuance of the Final Acknowledgement, the requirement of Section 112(8)(b) of the Act stands duly complied with - The Department's objection that the appeal was instituted without payment of the requisite pre-deposit is unsustainable, as the defect earlier notified stands duly rectified and removed - The objection raised by the Department is overruled and it is held that the provisions of Section 112(8) of the Act stand duly complied with - The Registry is directed to register the appeal and admit it for hearing on merits – Ordered accordingly
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