Section 107 of the CGST Act, 2017 — Appeal – Pre- Deposit – The petitioner challenged the order dated 04-12-2021, whereby the appeal preferred under Section 107 was rejected, as the petitioner has failed to deposit 10% of the remaining tax amount required to be made mandatorily under clause(b) of sub section(6) of Section-107 of the Act. The court observed that 10% of the remaining amount of tax in dispute arising for the said period was required to be deposited, as such, there is no infirmity in the order impugned.

Held that:- The Hon’ble High Court granted liberty to the petitioner that if he moves an appropriate application before the said appellate authority, seeking for the deposition of said 10% of the remaining tax amount, in strict compliance with the provisions, the said authority shall decide the same in accordance with law.