https://www.taxtmi.com/article/detailed?id=17325 Demand-specific finality may attach to the portion of an appellate order that sets aside a demand where that portion is no longer challenged, even though further appeal is proposed against the surviving liability. A statutory pre-deposit is security for the disputed demand, not tax. Accordingly, the proportionate pre-deposit attributable to a dropped and concluded demand cannot be withheld merely because another portion of the original demand remains under challenge. A further appellate pre-deposit obligation for the surviving demand operates independently of the refund due for the concluded portion. en-us Tue, 01 Sep 2026 08:26:46 +0530 Tue, 01 Sep 2026 08:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17325 Demand-specific finality may attach to the portion of an appellate order that sets aside a demand where that portion is no longer challenged, even though further appeal is proposed against the surviving liability. A statutory pre-deposit is security for the disputed demand, not tax. Accordingly, the proportionate pre-deposit attributable to a dropped and concluded demand cannot be withheld merely because another portion of the original demand remains under challenge. A further appellate pre-deposit obligation for the surviving demand operates independently of the refund due for the concluded portion. Articles Goods and Services Tax - GST Tue, 01 Sep 2026 08:26:46 +0530 https://www.taxtmi.com/article/detailed?id=17325