Duplicated GST demand permitted single pre-deposit for separate appeals, with no rejection on limitation or short deposit.

In unique facts where two orders-in-original recorded the same demand against the same entity, separate appeals were permitted and the statutory pre-deposit was directed to be made only once with reference to the earlier order. No further pre-deposit was required for the later order, and the appeals were not to be rejected on limitation or short-deposit grounds.

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Issues: Whether, in the facts of the case, the petitioner was required to make pre-deposit twice for filing appeals against two orders-in-original where the same amount stood duplicated, and whether the appeals could be entertained without rejection on the ground of limitation or short deposit.

Analysis: The two impugned orders recorded the same amount against the same entity, resulting in duplication of the demand component. In these unique facts, the petitioner was permitted to file separate appeals under Section 107 of the Central Goods and Services Tax Act, 2017, but the statutory pre-deposit was directed to be made only once with reference to the order dated 28 January 2025. No pre-deposit was required for the order dated 1 February 2025, and the appeals were directed not to be rejected on limitation or pre-deposit grounds.

Conclusion: The petitioner obtained partial relief against double pre-deposit, and the appeals were allowed to proceed on merits.

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