Section 107 Appeal to Appellate Authority

This query is : Open

Sakshi Dokania (Querist)
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28 January 2024 Query regarding pre-deposit for appeal u/s 107

Appellant has been charged with tax rate higher than what is applicable i.e., 12% instead of 5% u/s 73 of the GST Act
Turnover being 20 cr.

What shall be the amount admitted?

20 cr @ 5%
OR
The entire amount to be disputed as the tax rate charged is higher than the applicable rate?

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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28 January 2024 12.5% on tax payable (2.5% I. form of cash)

Sakshi Dokania

Sakshi Dokania (Querist)
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28 January 2024 Hi Mam, thanks for the reply
This appeal does not belong to appeal under amnesty scheme.
U/s 107 we are required to pre-deposit 10% of the disputed amount, just wanted to know whether any of the amount shall be entered as admitted amount
OR
the entire tax amount determined @12% (higher rate) will be the disputed amount and the client has to pay 10% on such disputed amount as pre-deposit?