The Appellate Authority passed an order against BHG Pvt. Ltd. demanding IGST of ₹1,100 crores + interest ₹50 crores + Penalty ₹100 crores. BHG Pvt. Ltd. wishes to file an appeal against the order of the Appellate Authori

Section 112(8) of the CGST Act lays down that no appeal can be filed before the Appellate Tribunal, unless the appellant deposits: full amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and 10% of the remaining amount of tax in dispute, in addition to the amount deposited before the Appellate Authority, arising from the said order, subject to a maximum of ₹20 crore (₹40 crore in case of IGST as per section 20 of the IGST Act), in relation to which appeal has been filed. Accordingly, in the given case, the amount of pre-deposit to be made by BHG Private Ltd. for filing the appeal to the Appellate Tribunal is computed as under- Full amount of tax, interest and penalty as admitted by the company, i.e. ₹100 crore and 10% of the tax in dispute, i.e. ₹100 crore [10% of (₹1,100 crore - ₹100 crore)] subject to a maximum of ₹40 crore. Therefore, total pre-deposit to be made by the company before filing an appeal in the Appellate Tribunal is ₹100 crore (total liability admitted by the company) plus ₹40 crore, i.e. ₹140 crore.