Supreme Court Allows GST Assessee to Challenge Missing Seized Files Issue Before Appellate Authority; Reduces Pre-Deposit

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Supreme Court Allows GST Assessee to Challenge Missing Seized Files Issue Before Appellate Authority; Reduces Pre-Deposit

GST Supreme Court

Published on

21/05/2026

By Mariya Paliwala

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The Supreme Court has permitted a GST assessee to raise before the appellate authority its grievance regarding the alleged loss of 14 seized files by the tax department, while directing the company to pursue the statutory appellate remedy under Section 107 of the GST Act with a reduced pre-deposit requirement of 5% of the principal…

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Mariya Paliwala https://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.

Supreme Court Allows GST Assessee to Challenge Missing Seized Files Issue Before Appellate Authority; Reduces Pre-Deposit

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