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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 cap for GST appeals reduced, aligning maximum payable for appeals to Appellate Authority and Appellate Tribunal.</h1> The amendment to section 20 of the Integrated Goods and Services Tax Act replaces the existing proviso to establish a uniform maximum pre-deposit payable for each appeal filed before the Appellate Authority or the Appellate Tribunal, thereby lowering the statutory cap that governs the pre-deposit requirement for instituting appellate proceedings under the IGST regime.

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