GST Appeal Valid if Deposit Made Within Time, Even if Not made with Appeal

Sri. Nandi Studio And Colour Lab Vs Assistant Commissioner of Central Tax (Karnataka High Court) The Karnataka High Court addressed a petition filed by Sri. Nandi Studio And Colour Lab challenging an order from the Appellate Authority (respondent No.2) that rejected their GST appeal. The sole reason for rejection was the non-deposit of the mandatory 10% of the disputed tax amount along with the appeal filing. The original order demanding tax was passed on 20.10.2021 under Section 74 of the Goods and Services Tax Act, 2017. The petitioner filed an appeal against this order on 02.12.2021, which ...