2026-VIL-128-GSTAT-CTT
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SGST Tribunal

GST - Pre-deposit under Section 112(8)(b) of the CGST Act, 2017 - Interim Application by Revenue seeking recall/modification of earlier order admitting appeal without requiring further pre-deposit - Revenue prayer for reconsideration of interpretation of the expression "in addition to the amount paid under sub-section (6) of Section 107" occurring in Section 112(8)(b) - Assessee had made pre-deposit under Section 107(6) against the original disputed tax liability at the first appellate stage, the disputed tax liability was subsequently reduced by the Appellate Authority - On the appellant's application before the Tribunal for admission of appeal under Section 112(8)(b), it was held that no further pre-deposit was required as the amount already deposited exceeded the requisite percentage of the reduced tax in dispute - Whether the assessee is required to make a further deposit under Section 112(8) where the pre-deposit already made at the first appellate stage is equal to or exceeds the prescribed percentage of the tax remaining in dispute after reduction by the Appellate Authority - HELD - The statutory requirement of pre-deposit, though prescribed in general terms, cannot be applied mechanically in every situation without regard to the fact that the assessee may have already deposited an amount which, in terms of the reduced tax liability, is either equivalent to or exceeds the aggregate percentage of the tax remaining in dispute before the Tribunal - The pre-deposit already made by the assessee is not a payment towards any separate or independent liability but represents a specified portion of the disputed tax itself paid at the time of filing appeal under Section 107(6) - Following the ratio of the Hon'ble High Court of Jharkhand in M/s Ashirwad Food Industries v. Union of India, there is no ground warranting interference with the earlier order holding that no further pre-deposit is required to be paid by the assessee-appellant for pursuing the appeal under Section 112(8) - The Interim Application filed by Revenue is disposed of
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