https://www.taxtmi.com/article/detailed?id=16964 GST appellate pre-deposit is discussed with reference to the tax remaining disputed under the first appellate order. The article presents the view that, after partial first-appeal relief, the aggregate deposit for a Tribunal appeal should be recalculated on the reduced disputed tax and adjusted against the deposit already made; no further payment is required if that earlier deposit exceeds the recalculated aggregate. A competing view treats the Tribunal-stage deposit as independently payable in addition to the first-stage deposit. Appeal fees are calculated on the tax or input tax credit involved, subject to prescribed minimum and maximum limits. en-us Fri, 17 Jul 2026 08:38:31 +0530 Fri, 17 Jul 2026 08:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16964 GST appellate pre-deposit is discussed with reference to the tax remaining disputed under the first appellate order. The article presents the view that, after partial first-appeal relief, the aggregate deposit for a Tribunal appeal should be recalculated on the reduced disputed tax and adjusted against the deposit already made; no further payment is required if that earlier deposit exceeds the recalculated aggregate. A competing view treats the Tribunal-stage deposit as independently payable in addition to the first-stage deposit. Appeal fees are calculated on the tax or input tax credit involved, subject to prescribed minimum and maximum limits. Articles Goods and Services Tax - GST Fri, 17 Jul 2026 08:38:31 +0530 https://www.taxtmi.com/article/detailed?id=16964