https://www.taxtmi.com/article/detailed?id=17354 Statutory pre-deposit conditions are mandatory, but the timing of payment depends on the governing language. Under the post-2014 Central Excise and service-tax framework, an appeal cannot be entertained without deposit, supporting curability where payment is made before appellate consideration. GST instead provides that no appeal shall be filed unless admitted liability and the prescribed deposit are paid. Delayed GST payment may therefore affect whether a valid appeal existed within limitation. Pre-deposit is security during the dispute, not final discharge of the contested liability. en-us Mon, 07 Sep 2026 09:13:30 +0530 Mon, 07 Sep 2026 09:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17354 Statutory pre-deposit conditions are mandatory, but the timing of payment depends on the governing language. Under the post-2014 Central Excise and service-tax framework, an appeal cannot be entertained without deposit, supporting curability where payment is made before appellate consideration. GST instead provides that no appeal shall be filed unless admitted liability and the prescribed deposit are paid. Delayed GST payment may therefore affect whether a valid appeal existed within limitation. Pre-deposit is security during the dispute, not final discharge of the contested liability. Articles Goods and Services Tax - GST Mon, 07 Sep 2026 09:13:30 +0530 https://www.taxtmi.com/article/detailed?id=17354