Calcutta HC Allows 10% Pre-deposit for GST Appeals Amid Tribunal Delay

Maa Sunaina Construction Private Limited Vs Union of India (Patna High Court) In the case of Maa Sunaina Construction Private Limited Vs Union of India, the Calcutta High Court addressed the issue of pre-deposit requirements for filing appeals before the Goods and Services Tax (GST) Tribunal. Under Section 112 of the Central Goods and Services Tax Act, 2017, taxpayers must deposit a percentage of the disputed tax amount before appealing to the tribunal. Initially, this pre-deposit was set at 20%, but a recent amendment reduced it to 10%. However, this change only takes effect from November 1, ...