https://www.taxtmi.com/article/detailed?id=8089 Statutory pre-deposit requirements condition appellate rights by mandating payment of a portion of tax and penalty pending appeal; deposits concern duty and penalty (not interest) and earlier deposits count toward later-stage obligations. A judicial interpretation requires the second-stage pre-deposit to be calculated on the total disputed tax and penalty but treated as inclusive of amounts already deposited at the first-stage, displacing administrative directions that treated the second-stage payment as additive. Refunds with interest follow where deposits exceed ultimately payable sums. en-us Tue, 31 Jul 2018 07:38:32 +0530 Tue, 31 Jul 2018 07:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8089 Statutory pre-deposit requirements condition appellate rights by mandating payment of a portion of tax and penalty pending appeal; deposits concern duty and penalty (not interest) and earlier deposits count toward later-stage obligations. A judicial interpretation requires the second-stage pre-deposit to be calculated on the total disputed tax and penalty but treated as inclusive of amounts already deposited at the first-stage, displacing administrative directions that treated the second-stage payment as additive. Refunds with interest follow where deposits exceed ultimately payable sums. Articles Goods and Services Tax - GST Tue, 31 Jul 2018 07:38:32 +0530 https://www.taxtmi.com/article/detailed?id=8089