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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 under section 112(8) guides GSTAT e-filing: complete forms, upload PDFs and digitally sign.</h1> E-filing requires preparatory use of the Offline Draft Filing Excel Sheet, scanned PDF documents not exceeding 20 MB, selection of filer role, completion of tabbed filing fields including order, parties, representatives and demand details, satisfaction of the pre-deposit requirement under section 112(8) where applicable, upload of payment challans if paid offline, and final digital signing (External DSC, NIC DSC or Aadhaar e-sign) to receive an acknowledgement and filing number.

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