GSTAT Appeal Needs Mandatory 10% Penalty Pre-Deposit; DRC-03 Not Adjustable

Annai Infra Developers Limited Vs Commissioner of Customs and Central Tax (Telangana High Court) The petitioner challenged the appellate order dated 26.08.2025, by which the appellate authority declined to interfere with the order-in-original imposing a penalty on the petitioner firm. During the hearing, it was informed that the Goods and Services Tax Appellate Tribunal had commenced functioning. Under Section 112 of the Central Goods and Services Tax Act, 2017, appeals lie before the Appellate Tribunal. The Tribunal, through an order dated 24.09.2025 issued under Rule 123 of the GST Appellat...