9.In the present case, the Petitioner is in no manner disputing that
the Petitioner is required to comply with the provisions of sub-section (7)
of Section 107 of the CGST Act, in filing the appeal. In other words, the
Petitioner is ready and willing to make the payment/deposit of the tax as
per clauses (a) and (b) of sub-section (6) of section 107 of the CGST Act.
However, the question raised by the Petitioner is that for fulfilment of
such condition, the amount of tax, which is voluntarily deposited by the
Petitioner, under protest under sub-section (5) of section 73 of the CGST
Act, by permitted to be reckoned for the purposes of a pre-deposit for
compliance of sub-section (6) of section 107 of the CGST Act. In our
opinion, such request for the Petitioner is not something, which is
opposed to law, inasmuch as, on a holistic reading of section 73 of the
CGST Act, it can be said that an amount deposited under sub-section (5)
section 73 of the CGST Act is not an amount, which is deposited in
pursuance of any demand or any assessment order. It is certainly a
voluntary deposit and which is subject to all the contentions of the
assessee. Also such deposit would be accounted in the event of any the
liability of the assessee to pay tax, and would be integral to the
