https://www.taxtmi.com/article/detailed?id=16990 GST appellate pre-deposit is calculated on the tax demand sustained in the first appeal. Where the amount already deposited at the first appellate stage against the same demand equals or exceeds the prescribed pre-deposit on the reduced tax in dispute, no duplicative fresh deposit is required for a Tribunal appeal. Amounts previously paid and reflected in electronic liability records may be claimed toward that obligation. Compliance with the statutory filing fee remains independent, and appellants should cure any fee shortfall while verifying the earlier deposit and calculating the pre-deposit on the modified demand. en-us Tue, 21 Jul 2026 08:32:32 +0530 Tue, 21 Jul 2026 08:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16990 GST appellate pre-deposit is calculated on the tax demand sustained in the first appeal. Where the amount already deposited at the first appellate stage against the same demand equals or exceeds the prescribed pre-deposit on the reduced tax in dispute, no duplicative fresh deposit is required for a Tribunal appeal. Amounts previously paid and reflected in electronic liability records may be claimed toward that obligation. Compliance with the statutory filing fee remains independent, and appellants should cure any fee shortfall while verifying the earlier deposit and calculating the pre-deposit on the modified demand. Articles Goods and Services Tax - GST Tue, 21 Jul 2026 08:32:32 +0530 https://www.taxtmi.com/article/detailed?id=16990