APPEAL TO HIGH COURT


This query is : Resolved 

Quick Summary
When appealing to the High Court regarding a tax liability, the amount to be deposited can vary. While lower appeals often require 10% or 20% of the disputed amount, the High Court appeal typically necessitates depositing the full amount as ordered by the Tribunal. This is in line with Section 119 of the CGST Act, which stipulates that sums due to the government must be paid according to the order passed.

21 September 2021 Dear Sir,

Lets Tax Liability Rs.10,00,000/- if I go to HC then How much amount deposited to appeal ?

1. 10% OF DIPUTED AMOUNT (Rs. 1,00,000)
2. 20% OF DISPUTED AMOUNT ( Rs. 1,80,000)
3. FOR HIGH COURT?

ND (Expert)
21 September 2021 Minimum 10 % of disputed tax amount is to be deposited

21 September 2021 Payment of full disputed amount .....
As per Sec. 119 of CGST act....
" Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the National or Regional Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the State Bench or Area Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the High Court under section 117, as the case may be, shall be payable in accordance with the order so passed."

21 September 2021 Yes, I agree with Mr.Dhirajlal.

> Appeal to Appellate Authority - 10% of the dispute amount
> Appeal to Appellate Tribunal - 20% of the dispute amount (in addition to 10% already paid to Appellate Authority)
> Appeal to High Court - Full amount as ordered by Tribunal
> Appeal to Supreme Court - Full amount as ordered by High Court


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