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    <title>An Excess First-Appeal Deposit Can Satisfy the GSTAT Pre-Deposit Requirement</title>
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    <description>GST appellate pre-deposit is calculated on the tax actually disputed before the Tribunal. An eligible earlier payment, verified, linked to the relevant demand and available for adjustment, may satisfy the aggregate first-appeal and Tribunal components without a fresh challan when it covers the recalculated requirement. A remanded component remains separate rather than being treated as deleted; deposits must be specifically allocated and cannot be reused. Recognition of an existing deposit remains subject to admitted-tax payment, applicable limits, demand mapping, filing fees and other appeal conditions.</description>
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    <pubDate>Sat, 17 Oct 2026 04:46:42 +0530</pubDate>
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      <description>GST appellate pre-deposit is calculated on the tax actually disputed before the Tribunal. An eligible earlier payment, verified, linked to the relevant demand and available for adjustment, may satisfy the aggregate first-appeal and Tribunal components without a fresh challan when it covers the recalculated requirement. A remanded component remains separate rather than being treated as deleted; deposits must be specifically allocated and cannot be reused. Recognition of an existing deposit remains subject to admitted-tax payment, applicable limits, demand mapping, filing fees and other appeal conditions.</description>
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