There is a controversy of appeal under the CGST Act and Erstwhile Pre-GST Acts.
Under the erstwhile PRE GST filing of appeal and fees were optional or with 7.5% depending on every state, but after the Passing of GST Legislature in 2017 under section 107 appeal under CGST or SGST or UTGST appeal fee is mandatory, which you have to deposit 10% on assessed Liability
When service tax and Central excise laws the taxpayer has to deposit 7.5% whether it is liable or not, to be taxed.
During the excise period, there was no time limit for making a deposit, appeal fees would be deposited, when you take the case for hearing irrespective of CESTAT, High court and supreme court.
But under the enhancement of the GST Act and various rulings the SC has asked tribunals to accept the cases on merit and take the case within the stipulated period of 30 days. This decision was in upholding the interest of Revenue.
After the enhancement of GST WEF from 01-7-2017, the legislation has paved the way for accepting appeals under GST and with the deposit and giving an acknowledgment in APL 02
But in a few instances, where it has been brought to notice that appeals are filed APL 01 without deposit, where the revenue has the right to reject the case.
But we have to consider the facts that the appeal has to be filed with the necessary pre-deposit only.
But before we conclude the articles the revenue has implicated that pre-deposit is mandatory under GST law and assesses has to keep in mind and deposit pre-deposit on assessed liability. Which the revenue emphasis.
CAclubindia
