Krishna Automotives Hyderabad Private Limited Vs Deputy Commissioner of State Tax (Telangana High Court)
Telangana HC Waives 10% Pre-Deposit for GSTAT Appeal Where Tax Was Already Paid Under IGST
The Telangana High Court disposed of a writ petition by granting the petitioner liberty to file an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112 of the CGST Act on or before 31.07.2026 without insisting on the statutory pre-deposit of 10% tax. The parties agreed that the writ petition could be disposed of in terms of the order passed in W.P. No. 3600 of 2024 dated 22.02.2024. The petitioner submitted that, in its own earlier case, the High Court had held that no 10% pre-deposit was required as the tax had already been paid under the IGST Act. The dispute concerned whether the supplies were inter-State or intra-State, with the authorities holding that CGST and SGST were payable instead of the IGST already paid. The Court observed that the dispute did not relate to excess availment of Input Tax Credit and permitted the petitioner to raise all grounds of law and fact before the GSTAT. The Court clarified that it had not expressed any opinion on the merits of the case and disposed of the writ petition without costs.
