https://www.taxtmi.com/caselaws?id=798305 GST appellate pre-deposit remains mandatory even where tax was paid during adjudication and only the penalty is disputed. The GST framework provides no exemption from the statutory deposit required to file an appeal. The correctness of tax and penalty liability, including the legal effect of tax paid during adjudication, must be examined on the merits by the appellate authority and cannot support waiver of the pre-deposit requirement. Exemption from statutory pre-deposit is therefore unavailable in these circumstances. en-us Fri, 06 Feb 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798305 GST appellate pre-deposit remains mandatory even where tax was paid during adjudication and only the penalty is disputed. The GST framework provides no exemption from the statutory deposit required to file an appeal. The correctness of tax and penalty liability, including the legal effect of tax paid during adjudication, must be examined on the merits by the appellate authority and cannot support waiver of the pre-deposit requirement. Exemption from statutory pre-deposit is therefore unavailable in these circumstances. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798305