Pre-Deposits Not A Prerequisite Condition For Filing Appeal In GSTAT: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has notified that no taxpayer will have to pay pre-deposits as a prerequisite condition for filing an appeal in the Goods and Service Tax Appellate Tribunal (GSTAT).The Board has issued the notification pursuant to the directions of the Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd.While notifying the...