20% Pre-Deposit of Tax Amount is Pre-condition to Appeal before CT&GST Officer: Supreme Court Dismisses Appellant’s Case

The Supreme Court has dismissed an appellant's case, ruling that a "20% pre-deposit of the tax amount is a pre-condition to an appeal before a CGST officer." The court's decision, which is a significant victory for the government, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a company can be held responsible for the misdeeds of another person. The court's decision is a crucial reminder to all that they must be diligent in their dealings. The court's decision is a significant step towards a more digitized and efficient tax system.