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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Manner of payment of pre-deposit - Blocking of Input Tax Credit ...


Input Tax Credit Adjustment Denied; High Court Approves Rs. 1 Crore Deposit as Pre-Deposit Compliance Under GST Act.

December 21, 2023

Case Laws     GST     HC

Manner of payment of pre-deposit - Blocking of Input Tax Credit - request of adjustment towards the pre-deposit under Section 107(6) to file an appeal came to be rejected by the Appellate-Authority - prayer for a direction to the Respondents to consider the deposit of Rs. 1 Crore as sufficient compliance of Section 107(6) of the CGST/MGST Act - Prayer allowed - HC

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