Pre-deposit for GST Appeal Can Include Amounts Paid During Investigation: Delhi HC

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...