Dispute on 10% Pre-deposit for GST Appeal from ECRL or ECL: Patna HC Directs Appeal to Be Considered on Merits Pending SC Decision

The Patna High Court directed that a GST appeal be considered on its merits without insisting on the 10% pre-deposit, as required under Section 107 of the CGST Act, 2017. The petitioner, involved in a dispute about GST compliance, requested relief from the mandatory deposit, citing financial difficulties. The court ruled that the appeal should proceed, pending a Supreme Court decision on the matter. This ruling highlights the judiciary's balancing act in ensuring taxpayer rights while upholding legal provisions for tax recovery.