https://www.taxtmi.com/caselaws?id=791585 An amount of tax paid under protest for the disputed period had to be counted toward the mandatory pre-deposit under Section 107(6)(b) of the CGST Act because it related to the very liability under challenge and there was no statutory exclusion. Applying strict construction of the deposit condition, the Court treated the protested payment as satisfying the pre-deposit requirement on a prima facie basis, and the amount already deposited exceeded the prescribed threshold. Accordingly, no further pre-deposit was required. en-us Tue, 05 May 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791585 An amount of tax paid under protest for the disputed period had to be counted toward the mandatory pre-deposit under Section 107(6)(b) of the CGST Act because it related to the very liability under challenge and there was no statutory exclusion. Applying strict construction of the deposit condition, the Court treated the protested payment as satisfying the pre-deposit requirement on a prima facie basis, and the amount already deposited exceeded the prescribed threshold. Accordingly, no further pre-deposit was required. Case-Laws GST Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791585