Section 107 of the CGST Act, 2017 — Appeal — Pre-Deposit-- The counsel for the parties and record transpires that the First Appeal Authority has misconstrued the provision of Section 107(6)(b) of the Act. The court observed that for the purposes of maintaining its appeal, the petitioner was required to deposit 10% of the disputed tax amount and not 10% of the total disputed amount as has been directed by the Appeal Authority. The petitioner had deposited 10% of the disputed tax amount arising from the original order dated 22.11.2017.

Held that:- The Hon’ble High Court set aside the Appeal order dated 02.03.2019 and remitted the matter to the Appeal Authority to re-hear the appeal on merits and pass fresh order in accordance with law.