Eye Share: Pre-deposit as a Precursor To Filing an Appeal – Legislative Intent

Right of appeal is not an inherent right but is created by Statute. The possibility of different viewpoints cannot be disregarded and therefore the GST statute provides a channel for review and appeals.The author Suruchi Agrawal (Partner, Vimal & Seksaria - Chartered Accountants) puts forth that “On comparing the pre-deposit provisions under the GST law with the provisions prescribed under the erstwhile laws, significant differences have been noticed”. ...