Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More
INTRODUCTION:
It is a trite law that the issuance of a show cause notice creates only a contingent liability. The liability is confirmed only after adjudication. Once adjudicated, the authorities can initiate recovery of unpaid adjudicated dues after the lapse of the statutory time prescribed in this regard. However, can the recovery be initiated if the adjudication order is contested in an appeal? This is where the concept of ‘pre-deposit’ is relevant.
MANDATORY PRE-DEPOSIT PROVISIONS UNDER GST
The provisions of mandatory pre-deposit under GST are contained under section 107 (first appeal) and section 112 (second appeal to the Tribunal), both mandating pre-deposit as a condition precedent for filing appeals before the Appellate Authority and the Goods and Services Tax Appellate Tribunal (GSTAT), respectively. The relevant provisions u/s 107 and 112 are tabulated below for reference:
| Sect Section 107 ion 107 | Section 112 |
(6) No appeal shall be filed under sub-section (1), unless the appellant has paid—
(a) in full, such part of the amount of tax, interest, fine, fee and pen
Share
|
