https://www.taxtmi.com/forum/issue?id=118802 The notification removing the prescribed pre-deposit for specified TRAN-1/2 appeals does not by itself create an automatic stay on the balance disputed tax; historically, payment of a pre-deposit made the remaining disputed tax non-recoverable and the portal may flag balances as non-recoverable when an appeal is admitted, but such FAQ descriptions lack statutory force. Pre-deposit covers disputed tax only, not penalty or fines, and practitioners should reference the notification serial in the appeal memorandum and confirm office practice with the Superintendent (Appeals). en-us Thu, 12 Oct 2023 18:23:17 +0530 Thu, 23 Jan 2025 14:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118802 The notification removing the prescribed pre-deposit for specified TRAN-1/2 appeals does not by itself create an automatic stay on the balance disputed tax; historically, payment of a pre-deposit made the remaining disputed tax non-recoverable and the portal may flag balances as non-recoverable when an appeal is admitted, but such FAQ descriptions lack statutory force. Pre-deposit covers disputed tax only, not penalty or fines, and practitioners should reference the notification serial in the appeal memorandum and confirm office practice with the Superintendent (Appeals). Discussion-Forum GST Thu, 12 Oct 2023 18:23:17 +0530 https://www.taxtmi.com/forum/issue?id=118802