System-Generated Provisional Acknowledgement of Appeal on GST Portal is Proof of Pre-Deposit Payment: Bombay

The Bombay High Court ruled that a system-generated provisional acknowledgment of appeal on the GST portal serves as proof of pre-deposit payment. The case clarified that the acknowledgment generated by the GST portal is sufficient evidence to prove that the taxpayer has made the requisite pre-deposit payment, even if the physical receipt is not available. This ruling aims to streamline the appeal process and ensure that taxpayers are not penalized for technical issues or delays in receiving physical confirmation of payments.