https://www.taxtmi.com/caselaws?id=794866 Statutory pre-deposit for a GST appellate filing is described as unnecessary where the dispute concerns the nature of supply and the correct tax head under CGST and SGST, while tax has already been paid under IGST. The note distinguishes such a controversy from cases involving excess availment of input tax credit. On that footing, insistence on a 10% pre-deposit before filing an appeal to the Goods and Services Tax Appellate Tribunal is presented as unwarranted, and the appeal may be filed without that deposit. en-us Tue, 30 Jun 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794866 Statutory pre-deposit for a GST appellate filing is described as unnecessary where the dispute concerns the nature of supply and the correct tax head under CGST and SGST, while tax has already been paid under IGST. The note distinguishes such a controversy from cases involving excess availment of input tax credit. On that footing, insistence on a 10% pre-deposit before filing an appeal to the Goods and Services Tax Appellate Tribunal is presented as unwarranted, and the appeal may be filed without that deposit. Case-Laws GST Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794866