https://www.taxtmi.com/article/detailed?id=17499 GST appellate pre-deposit conditions require separate satisfaction of two cumulative obligations: full payment of admitted tax and related dues, and deposit of the prescribed percentage of remaining disputed tax. A voluntary payment through a belated Form GSTR-3B return, without protest and accompanied by acceptance of related interest, retains the character of admitted self-assessed tax even if later appropriated against a confirmed demand. Payment during investigation may be considered towards disputed-tax deposit only where contemporaneous evidence establishes that it was made under protest for a liability that remained contested. en-us Thu, 01 Oct 2026 07:42:06 +0530 Thu, 01 Oct 2026 07:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17499 GST appellate pre-deposit conditions require separate satisfaction of two cumulative obligations: full payment of admitted tax and related dues, and deposit of the prescribed percentage of remaining disputed tax. A voluntary payment through a belated Form GSTR-3B return, without protest and accompanied by acceptance of related interest, retains the character of admitted self-assessed tax even if later appropriated against a confirmed demand. Payment during investigation may be considered towards disputed-tax deposit only where contemporaneous evidence establishes that it was made under protest for a liability that remained contested. Articles Goods and Services Tax - GST Thu, 01 Oct 2026 07:42:06 +0530 https://www.taxtmi.com/article/detailed?id=17499