Section 107 of the CGST Act, 2017— Appeal—Pre-deposit – The petitioner challenged the Appeal order dated 11.10.2022, whereby the Appeal was rejected on the ground that it was compulsory for the appellant to pay10% of the disputed amount of tax as pre-deposit. The senior advocate for the petitioner contended that the demand is for Rs. 26 crores and Rs.20 crores for the subsequent year and they have already paid about Rs. 28 crores. Therefore, the question of pre-deposit does not arise as there is no admitted amount. The court observed that the petitioner has arguable issues.

Held that:- The Hon’ble High Court issued Notice returnable on 28.04.2023.