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          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.

          <h1>Pre-deposit requirement: Department cannot seek higher pre-deposit from appellate authority in GST appeals under GST law.</h1> In the GST appeals context the department is not entitled to apply to the appellate authority for an order requiring a larger pre-deposit than that statutorily prescribed; departmental applications seeking enhancement of the pre-deposit obligation before the appellate forum are not permissible.

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