https://www.taxtmi.com/article/detailed?id=17517 Additional court-fee liability on a State GST appeal may operate separately from the statutory pre-deposit required under Section 107. The fee must be supported by the applicable State legislation and notification in force when the appeal was filed; a later notification cannot ordinarily impose a new liability retrospectively. Non-payment of a lawful court fee is a curable procedural defect and should be addressed before merits review. Where the first appellate authority has not considered the tax dispute, substantive issues should ordinarily remain for first-appellate determination after payment and a proper hearing. en-us Mon, 05 Oct 2026 08:13:55 +0530 Mon, 05 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17517 Additional court-fee liability on a State GST appeal may operate separately from the statutory pre-deposit required under Section 107. The fee must be supported by the applicable State legislation and notification in force when the appeal was filed; a later notification cannot ordinarily impose a new liability retrospectively. Non-payment of a lawful court fee is a curable procedural defect and should be addressed before merits review. Where the first appellate authority has not considered the tax dispute, substantive issues should ordinarily remain for first-appellate determination after payment and a proper hearing. Articles Goods and Services Tax - GST Mon, 05 Oct 2026 08:13:55 +0530 https://www.taxtmi.com/article/detailed?id=17517