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Deposit Made Under Protest Can Count as Mandatory Pre-Deposit: Allahabad HC Quashes Dismissal of GST Appeal 

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The Allahabad High Court has ruled that amounts deposited under protest can be treated as the mandatory 10% pre-deposit required for filing an appeal under Section 107(6) of the GST Act.  The bench of Justice Piyush Agrawal set aside orders of the appellate authority which had dismissed the assessee’s appeal for alleged non-compliance with the…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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