Topic
The Delhi High Court held that input tax credit blocked under Rule 86A cannot be used to satisfy the mandatory pre-deposit under Section 107(6) for filing a GST appeal. The court granted the petitioner four weeks from the judgment date to file the appeal with interim protection from coercive recovery.
Calcutta High Court rules that assessees unaware of GST orders due to portal design flaws (e.g., orders buried under 'additional notices' tab) can still file appeals under Section 107 CGST Act upon depositing 20% of disputed tax. The ruling underscores natural justice, holding that technical glitches cannot deny statutory appeal rights to compliant taxpayers.
Madhya Pradesh High Court rules that depositing 10% of the disputed GST amount under Section 112(9) of the CGST Act automatically stays recovery proceedings, making writ petitions redundant. This holding simplifies appellate relief for taxpayers by ensuring an immediate stay upon compliance with the statutory deposit requirement.
Andhra Pradesh High Court holds that dismissing a GST appeal solely for manual filing after hearing on merits violates natural justice and procedural fairness.