https://www.taxtmi.com/article/detailed?id=16997 GSTAT appeal pre-deposit is analysed as an aggregate requirement of twenty per cent of the disputed tax under the first appellate order, including the deposit made for the first appeal. Where the earlier deposit equals or exceeds that aggregate requirement, no further deposit is required; where it falls short, only the shortfall is payable. The commentary rejects a reading that mandates a separate fresh deposit regardless of the amount already available, as this may exceed the aggregate threshold, and calls for regulatory clarification. en-us Wed, 22 Jul 2026 08:49:21 +0530 Wed, 22 Jul 2026 08:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16997 GSTAT appeal pre-deposit is analysed as an aggregate requirement of twenty per cent of the disputed tax under the first appellate order, including the deposit made for the first appeal. Where the earlier deposit equals or exceeds that aggregate requirement, no further deposit is required; where it falls short, only the shortfall is payable. The commentary rejects a reading that mandates a separate fresh deposit regardless of the amount already available, as this may exceed the aggregate threshold, and calls for regulatory clarification. Articles Goods and Services Tax - GST Wed, 22 Jul 2026 08:49:21 +0530 https://www.taxtmi.com/article/detailed?id=16997