Telangana HC Reiterates Mandatory GST Pre-Deposit for Appeals Despite Prior Tax Payment

P.Yellaiah Vs Goods and Services Tax Network (Telangana High Court) Telangana High Court Reiterates Mandatory GST Pre-Deposit for Appeals Despite Prior Tax Payment  The Telangana High Court once again clarified that statutory pre-deposit under the GST regime is compulsory for filing an appeal and cannot be waived merely because the taxpayer has already paid the disputed tax during adjudication proceedings. However, the Court provided relief by permitting the petitioner to file a delayed appeal and directing the appellate authority to sympathetically consider the delay. Introduction In Mr. P. ...