Telangana HC Allows Appeal to GSTAT, Orders 10% Pre-Deposit in Penalty Case

S. Ashok Kumar Vs Commissioner of Customs and Central Tax (Telangana High Court) The petitioner challenged the order-in-appeal dated 30 September 2025, which upheld the original order imposing a penalty. During the hearing, it was noted that the Goods and Services Tax Appellate Tribunal (Appellate Tribunal) has commenced functioning. Under Section 112 of the Central Goods and Services Tax Act, 2017, an appeal lies before the Appellate Tribunal. The Tribunal had issued an order dated 24 September 2025 under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, speci...