2026-VIL-132-GSTAT-HYD
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SGST Tribunal

GST - Pre-deposit under Section 112(8) read with Section 107(6) of the CGST Act, 2017 – Appropriation of amount appropriated during investigations towards belated payment of self-assessed tax can be treated as pre-deposit for admission of appeal - Respondent contended that the amount paid was towards discharge of admitted tax liability voluntarily through belated returns - Whether the amount paid by the taxpayer during investigations, and subsequently appropriated against the confirmed demand, constitutes admitted liability or disputed liability for the purpose of determining the requirement of further pre-deposit under Section 112(8) of the Act - HELD - The appellant neither contested nor raised any dispute about the demand and appropriation of the said amount. The appellant had in fact, admitted the tax and interest liabilities, contesting only the imposition of penalty and specifically pleading that the payment was voluntary - The reliance placed on the decision permitting adjustment of protest payments towards pre-deposit is distinguishable, as no protest in any form was filed by the Appellant either with the Adjudicating Authority or the Department - The contention that the first Appellate Authority had accepted waiver of pre-deposit is devoid of any such discussion or direction in the impugned order - The pre-deposit under Sections 107(6) and 112(8) of the Act being a condition precedent to entertaining an appeal, an appeal in absence of compliance thereof would remain a dead letter and is not liable to be entertained - The amount paid through belated returns and not disputed at any previous quasi-judicial stage is to be treated as admitted liability, and the appellant is required to pay the full amount of admitted tax, interest, fine, fee and penalty together with ten per cent of the remaining disputed tax as pre-deposit - Pre-deposits under Sections 107(6) and 112(8) of the Act are held to be required to be made before admitting the appeal, and the Appellant is granted time for payment thereof, upon proof of which the Registry shall place the matter before the Bench for orders on admission - The request of the appellant is disposed of
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