GST Appeals without 10% Pre-Deposit are ‘Defective’: Kochi GST Appellate Authority

The Kochi GST Appellate Authority ruled that appeals without the required 10% pre-deposit are defective. The appeals in question were filed without the mandatory pre-deposit, which is a condition under the GST Act for filing an appeal. The authority emphasized that the pre-deposit is a statutory requirement and that failure to comply with this condition renders the appeal defective. This ruling underscores the importance of adhering to procedural requirements under GST law, ensuring that appeals are filed in accordance with prescribed rules and regulations.