Allahabad HC Allows Pre-Deposit Adjustment from Amount Paid Under Protest

R M Dairy Products LLP Vs State of UP and others (Allahabad High Court) The Allahabad High Court in R M Dairy Products LLP v. State of U.P. and Others (2025) decided five connected writ petitions involving a common issue — whether amounts paid “under protest” during investigation could be adjusted as the mandatory pre-deposit required for filing an appeal under Section 107(6) of the GST Act, 2017. The Court held that such deposits must be considered as satisfying the pre-deposit condition if they have not been adjusted elsewhere, and directed the appellate authority to hear the petitione...