Trader Can't Be Labelled Defaulter Over Unpaid Demand During Pendency Of GST Appeal, After Making Pre-Deposit: Delhi High Court

The Delhi High Court has ruled that a "trader cannot be labeled a defaulter over an unpaid demand during the pendency of a GST appeal and pre-deposit." The court's decision protects the rights of taxpayers and ensures that they are not subjected to harassment while their appeal is pending. The ruling reinforces the principle that a demand is not final until the appellate process is complete.