State the provision and also the amount of pre-deposit required to be made by a registered supplier to file an appeal against the order in each of the following independent cases under the CGST Act, 2017: (2) In an order
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2019
State the provision and also the amount of pre-deposit required to be made by a registered supplier to file an appeal against the order in each of the following independent cases under the CGST Act, 2017: (2) In an order dated 18th Nov., 2018 passed in the case of M/s KK Ltd., the Joint Commissioner of Central Tax has created a tax demand of ₹35,00,000 and also has imposed a penalty of ₹5,00,000. M/s KK Ltd. intends to file an appeal with the Commissioner (Appeals) both against the order creating demand of ₹35,00,000 and order imposing penalty of ₹5,00,000.
Answer & Explanation:
In the case of KK Ltd. Since no amount of tax or penalty has been admitted by the appellant, it has to pre-deposit 10% of the tax amount i.e. (10% of ₹35,00,000) which comes to ₹3,50,000.
Topics: CGST Act, 2017
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