https://www.taxtmi.com/caselaws?id=799625 Pre-deposit for a Tribunal appeal is not an independent tax liability. Where the first appellate authority reduces the tax remaining in dispute, the prescribed pre-deposit requirement must be assessed against that reduced disputed tax. If the amount deposited for the first appeal already equals or exceeds the applicable percentage of the surviving disputed tax, no further pre-deposit is required for the Tribunal appeal. Requiring an additional payment despite adequate prior deposit would mechanically duplicate the pre-deposit obligation and create an anomalous, unworkable result. en-us Mon, 21 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799625 Pre-deposit for a Tribunal appeal is not an independent tax liability. Where the first appellate authority reduces the tax remaining in dispute, the prescribed pre-deposit requirement must be assessed against that reduced disputed tax. If the amount deposited for the first appeal already equals or exceeds the applicable percentage of the surviving disputed tax, no further pre-deposit is required for the Tribunal appeal. Requiring an additional payment despite adequate prior deposit would mechanically duplicate the pre-deposit obligation and create an anomalous, unworkable result. Case-Laws GST Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799625