GST Insight

Deposit Made Under Protest Should be considered as Pre-Deposit

Case Law Highlight: Getronics Solutions India Pvt. Ltd. vs Commissioner of Central Tax

Can an appeal be rejected for non-payment of pre-deposit when substantial amounts were already paid under protest during adjudication?

The High Court answered decisively:

✔ Amount deposited under protest must be adjusted towards the mandatory pre-deposit

✔ Appeals cannot be rejected on hyper-technical grounds

Relying on Supreme Court precedent, the Court ensured that form does not defeat substance.

A taxpayer-friendly ruling strengthening access to appellate remedies.

Uploading Orders in “Additional Notices” Is Not Valid Service

Case Law Highlight: M/s Kalindee Rail Nirman (E) Ltd. vs Senior Joint Commissioner

Is uploading an SCN or order only under the “Additional Notices and Orders” tab a valid mode of service?

The High Court held it is not.

Taxpayers must receive effective and meaningful communication, especially when adverse consequences follow. Orders passed without proper service cannot stand.

Relief Granted:
✔ Adjudication order set aside
✔ Fresh opportunity to reply directed

A critical ruling reinforcing that digital convenience cannot dilute legal communication standards.