No pre-deposit required in case tax is fully deposited

Last updated: 11 July 2023
Quick Summary
The Calcutta High Court has ruled that a pre-deposit should not be required if the full tax amount has already been deposited. In this case, the assessee had appealed a demand order and deposited 10% of the disputed tax. The High Court set aside a Single Bench order that required an additional 20% deposit of the interest liability, stating it was not a statutory requirement. The case was remitted to the Appellate Authority to consider the appeal on its merits.

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in Liakhat Ali Mallick v. State of West Bengal [M.A.T. NO.823 of 2023 dated June 16, 2023] set aside the order of the Single Bench directing the assessee to deposit 20 percent of the interest liability and directed the Appellate Authority to consider the appeal of the assessee on merits and held that, condition of deposit of 20 percent need not be imposed since the same is not statutory requirement.

Citation :
M.A.T. NO.823 of 2023 dated June 16, 2023

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Bimal Jain
Published in GST
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