https://www.taxtmi.com/caselaws?id=760367 Where the entire disputed demand had already been deposited before the appeal, the pre-deposit condition for an appeal under Section 107 of the CGST Act was treated as satisfied and no further deposit could be insisted upon. The demand for an additional pre-deposit under Section 107(6)(a) or 107(6)(b) was therefore inapplicable, and refusal to entertain the appeal on that ground was unsustainable. The appeal was required to be heard on merits. en-us Mon, 23 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760367 Where the entire disputed demand had already been deposited before the appeal, the pre-deposit condition for an appeal under Section 107 of the CGST Act was treated as satisfied and no further deposit could be insisted upon. The demand for an additional pre-deposit under Section 107(6)(a) or 107(6)(b) was therefore inapplicable, and refusal to entertain the appeal on that ground was unsustainable. The appeal was required to be heard on merits. Case-Laws GST Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760367