2026-VIL-187-GSTAT-CHE
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SGST Tribunal

GST - Pre-deposit for appeal before Tribunal - Section 112(8)(b) of CGST Act, 2017 - Adjustment of excess pre-deposit made under Section 107(6) - The Appellant had deposited ten per cent of the entire demand while filing the first appeal. The FAA remanded a part of the demand and upheld the rest. The Registry raised a defect for non-payment of pre-deposit under Section 112(8). The Respondent contended that a further ten per cent of the remaining tax in dispute must be paid separately "in addition to the amount paid under sub-section (6) of section 107" - Whether a further deposit is required when the amount deposited under Section 107(6) exceeds the cumulative pre-deposit under Sections 107(6) and 112(8) computed on the tax surviving in dispute - HELD - The measure under Section 112(8)(b) is the tax in dispute "arising from the said order" and "in relation to which the appeal has been filed". The words "in addition to the amount paid under sub-section (6) of section 107" fix a cumulative quantum, being ten per cent at the first stage plus a further ten per cent at the second stage on the tax in dispute in the present appeal. The Act does not require a fresh challan, nor does it bar reckoning an amount already lying with the Revenue against the same demand - Pre-deposit is not a separate levy but a portion of the disputed tax itself, and the requirements under Sections 107(6) and 112(8) are not watertight compartments - The Respondent's construction would require the Revenue to refund the excess with interest and the Appellant to re-deposit the same money, a circular exercise that serves no revenue purpose. This view is supported by the decisions of the High Courts and the GSTAT, and by CBIC Circular No. 224/18/2024-GST, which allows adjustment of advance payments towards pre-deposit under Sections 107 and 112 and binds departmental officers - The pre-deposit requirement stands satisfied and the defect is cured. The proper officer shall map the appropriated amount against the demand, the First Appellate Authority shall generate FORM GST APL-04 and the Registry shall admit the appeal after compliance – Ordered accordingly
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