Protest deposit must be considered toward statutory 10% pre-deposit for GST Appeal

Wintage Engineers & Consultants Private Limited Vs Union of India And 2 Others (Allahabad High Court)

The petitioner challenged two orders dated 31 January 2025 and 16 August 2024, arguing that its appeal under Section 107 of the CGST Act was wrongly dismissed for non-compliance with the mandatory pre-deposit requirement. The petitioner, engaged in manufacturing iron and steel articles, motor vehicle parts, and air-conditioning components, also exports goods under advance authorisation. During an investigation, the petitioner deposited ₹31,95,976 under protest through DRC-03

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