A GST demand order is not final. Under Section 107 of the CGST Act, you have a statutory right to appeal within 3 months of the order. Kyra Tax has successfully represented taxpayers in appeals resulting in demand reduction and full relief. Pre-deposit is only 10% of the disputed TAX amount - not on interest or penalty.
Key Benefits
Challenge incorrect demand orders legally
Recovery stays on pre-deposit payment
Expert drafting of grounds of appeal
Cite Supreme Court and High Court decisions
Personal hearing representation
Pre-deposit calculation - only 10% of disputed tax
Documents Required
- Copy of demand order DRC-07
- Copy of original SCN and reply
- Personal hearing notice and proceedings
- GST returns for the disputed period
- Books of accounts and invoices
- Pre-deposit payment proof
Our Process
3
Pre-Deposit Calculation
Frequently Asked Questions
How much pre-deposit is required?
100% of admitted tax + 10% of the remaining DISPUTED TAX AMOUNT only (maximum Rs.25 crore each for CGST and SGST/IGST). Note: 10% is only on disputed tax - not on interest, penalty, or fee.
Can I use ITC for pre-deposit?
Yes. Supreme Court in May 2025 upheld that ITC from Electronic Credit Ledger can be used to pay the 10% pre-deposit.
Does filing an appeal stop recovery?
Yes. Under Section 107(7), once pre-deposit is paid and appeal is filed, recovery proceedings for the balance demand are deemed to be stayed.
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