https://www.taxtmi.com/article/detailed?id=17507 GST appellate pre-deposit must be assessed against the tax actually remaining in dispute after first appellate relief. Although deposits at the first appellate and Tribunal stages ordinarily operate cumulatively, they do not create unrelated liabilities arising from the same tax dispute. Where the reduced demand is accepted and an earlier deposit exceeds the aggregate prescribed requirement for the surviving tax, the revenue stands sufficiently secured and no duplicate deposit is required. Tribunal fee compliance remains an independent condition, and further deposit is necessary where the earlier payment is insufficient. en-us Sat, 03 Oct 2026 09:34:41 +0530 Sat, 03 Oct 2026 09:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17507 GST appellate pre-deposit must be assessed against the tax actually remaining in dispute after first appellate relief. Although deposits at the first appellate and Tribunal stages ordinarily operate cumulatively, they do not create unrelated liabilities arising from the same tax dispute. Where the reduced demand is accepted and an earlier deposit exceeds the aggregate prescribed requirement for the surviving tax, the revenue stands sufficiently secured and no duplicate deposit is required. Tribunal fee compliance remains an independent condition, and further deposit is necessary where the earlier payment is insufficient. Articles Goods and Services Tax - GST Sat, 03 Oct 2026 09:34:41 +0530 https://www.taxtmi.com/article/detailed?id=17507