Mandatory pre-deposit requirement for appeals requires payment before filing, with additional SGST-specific provisions under model law framework. Mandatory pre-deposit requirement for appeals under the GST framework requires payment of 10% of the amount in dispute at the time an appeal is filed as the operative financial compliance condition for initiating appellate proceedings; SGST appeals may be subject to additional or differing pre-deposit rules per the model law provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mandatory pre-deposit requirement for appeals requires payment before filing, with additional SGST-specific provisions under model law framework.
Mandatory pre-deposit requirement for appeals under the GST framework requires payment of 10% of the amount in dispute at the time an appeal is filed as the operative financial compliance condition for initiating appellate proceedings; SGST appeals may be subject to additional or differing pre-deposit rules per the model law provisions.
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