SC of India Permits GST Assessee to Raise Lost Seized Files Issue Before Appellate Authority With Reduced 5% Pre-Deposit - SAG Infotech Official Tax Blog

The Supreme Court of India has allowed a GST assessee to raise before the appellate authority its grievance regarding the alleged loss of 14 seized files by the tax department. The Court directed the company to pursue the statutory appellate remedy under Section 107 of the GST Act with a reduced pre-deposit requirement of 5% of the principal tax amount. The Court further observed that the appellat…