https://www.taxtmi.com/caselaws?id=798310 GST appellate pre-deposit is not required where the disputed tax has already been paid under the IGST regime and the dispute concerns whether supplies are inter-State or intra-State, resulting in CGST and SGST liability. As the demand did not involve excess input tax credit, requiring a further 10% deposit under Section 112 would not be warranted for access to the appellate remedy. An appeal may be filed before the GST Appellate Tribunal within one week without that additional pre-deposit, while all merits issues remain open. en-us Fri, 07 Aug 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798310 GST appellate pre-deposit is not required where the disputed tax has already been paid under the IGST regime and the dispute concerns whether supplies are inter-State or intra-State, resulting in CGST and SGST liability. As the demand did not involve excess input tax credit, requiring a further 10% deposit under Section 112 would not be warranted for access to the appellate remedy. An appeal may be filed before the GST Appellate Tribunal within one week without that additional pre-deposit, while all merits issues remain open. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798310