GST Appeal Rejection Invalid Where Prior Payments Met Pre-Deposit Requirement

Getronics Solutions India Private Limited Vs Commissioner of Central Tax (Karnataka High Court) The Karnataka High Court allowed the writ petition challenging the rejection of a GST appeal on the ground of non-compliance with the mandatory pre-deposit under Section 107(6) of the CGST Act. The petitioner was subjected to proceedings under Section 74 of the CGST Act for the period July 2017 to March 2020. During the pendency of adjudication, the petitioner deposited ₹1,99,10,490 under protest, which exceeded 10% of the disputed tax. The adjudication culminated in an Order-in-Original dated 26....