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    <title>Pre-deposit required only for amount of tax involved in first order as it included liability mentioned in second order</title>
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    <description>When two Orders-in-Original impose overlapping tax liabilities on the same taxable event, the assessee may file separate appeals under Section 107 of the CGST Act, but the prescribed pre-deposit is required only once to cover the total tax liability stated in the principal order that already includes the duplicated amount; no separate pre-deposit is required for the later order that merely duplicates the earlier demand.</description>
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      <description>When two Orders-in-Original impose overlapping tax liabilities on the same taxable event, the assessee may file separate appeals under Section 107 of the CGST Act, but the prescribed pre-deposit is required only once to cover the total tax liability stated in the principal order that already includes the duplicated amount; no separate pre-deposit is required for the later order that merely duplicates the earlier demand.</description>
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