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Pre-deposit for GST Appeal Can Include Amounts Paid During Investigation: Delhi HC
Case Law Details
- Case Name
- Rajesh tanwar Vs Commissioner (High Court Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Rajesh tanwar Vs Commissioner (High Court Delhi)
Delhi High Court has ruled that amounts deposited by a petitioner with the Goods and Services Tax (GST) Department during an investigation can be adjusted towards the mandatory pre-deposit required for filing an appeal under Section 107 of the Central Goods and Services Tax (CGST) Act. The court also addressed a concern raised by the petitioner regarding duplicated demands in show cause notices.
The ruling came in a petition filed by Rajesh Tanwar, challenging two Orders-in-Original issued in February 2025. These orders stemmed from show cause n...
