https://www.taxtmi.com/caselaws?id=793184 No exemption from statutory pre-deposit is available to a taxpayer filing an appeal under the GST regime, and disputes over tax demand or penalty must be pursued before the appellate authority on merits. The Telangana HC therefore declined the request to dispense with pre-deposit, noting that prior payment of dues does not override the deposit requirement. It granted liberty to file the appeal with the statutory deposit and a delay condonation application, leaving the appellate authority to consider the delay sympathetically and decide the appeal in accordance with law. en-us Fri, 06 Feb 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793184 No exemption from statutory pre-deposit is available to a taxpayer filing an appeal under the GST regime, and disputes over tax demand or penalty must be pursued before the appellate authority on merits. The Telangana HC therefore declined the request to dispense with pre-deposit, noting that prior payment of dues does not override the deposit requirement. It granted liberty to file the appeal with the statutory deposit and a delay condonation application, leaving the appellate authority to consider the delay sympathetically and decide the appeal in accordance with law. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793184