Q. Respected Sir,
With due respect, I request your kind clarification on the following matter:
Whether it is legally permissible to file an appeal without payment of the mandatory 10% pre-deposit, in cases where the assessee intends to contest the entire tax demand and the GST portal is not allowing removal or editing of the pre-deposit option.
In case the answer to the above query is YES, then kindly provide the complete step-wise procedure to be followed, including but not limited to the following points:
1. Specific circumstances/conditions in which an appeal can be filed without the mandatory 10% deposit;
2. Relevant sections / notifications / circulars / court orders supporting such exemption;
3. Whether the assessee is required to submit a representation / undertaking / affidavit to stop recovery during pendency of appeal;
4. Whether the proper officer can keep recovery proceedings in abeyance until the appeal is decided without insisting on 10% deposit;
5. Portal procedure — How to file appeal without selecting the 10% pre-deposit option where the system auto-fills the amount;
6. Any additional documents that are required to be submitted to the jurisdictional authority.
Since the matter includes procedural compliance on the GST portal, clear written clarification shall be highly helpful to avoid any non-compliance or technical error.
Your valuable guidance is humbly requested.
Ans.
Sir, with due respect the section 107(6) that no appeal shall be filed under section (1) unless the appellant has paid
a) in full or such part as admitted and
B) a sum equal to 10% of the remaining tax in dispute of the said order.
So when the section 107(6)(b) in itself is clear, thereby we also have the view that there is no remedy.
However for the matter you can avail the alternative remedy by going to the high court.
Q. Is rcm applicable on unregistered purchase of gold
Ans.
No such RCM is applicable and it is not covered under notification.
Q. Please clear GST rate on hotel room rent as per latest notification's and rule
Ans.
SAC-9963-5%-Supply of ‘hotel accommodation’ having value of supply of a unit of accommodation less than or equal to 7500/-rupees per unit per day or equivalent.
18%-Supply of ‘hotel accommodation’ having value of supply of a unit of accommodationmore than 7500/- rupees per unit per day or equivalent. [Notification no-15/2025-Central tax rate dated 17/09/2025.]
Q. Party received show cause notice for cancellation of GSTN for not filing returns under section 39 of the Central Goods and Services Tax Act,2017 i.e Failure to furnish returns for a continuous period of six months on 14.05.2024 and party not able to give reply due to sudden death of daughter on 17.05.2024 and due to this GSTN was cancelled 16.07.2024 effective from 01.10.2023.
Party filed an Appeal before Appellant Authority on 04.08.2025 i.e. 384 days delay after payment of Tax, Interest and Late fees till June 25. Unfortunately, Appel was not allowed by the Appellant Authority and rejected vide order dated 09.10.2025.
My question is if party prefer go to High court (As no Tribunal is functioned) and party will win case and GSTN will be activated and all pending return will be filed within 30 days from the activation of GSTN, then purchaser will get credit of the bills given during FY 23-24 (from Oct. 23 to March 24) and FY 2024-25 or not able to get credit of the same bills.
Ans.
Yes, The purchaser will be eligible to claim the ITC. However the matter is subject to justice.
Q. One of our client is manufacturing of body parts of truck.
can you please confirm the tax rate and hsn code for the manufacturing of truck body with material.
Ans.
HSN code of body parts-8708- 18% GST rate.
Q. Cotton bag stiching service hsn code
Ans.
HSN-998821
Q. Gym business can claim itc on purchase of gym equipment after blocking itc of gym service after 22.09.2025.
Please clear
Ans.
No, Once itc had been blocked, no input can be claimed
