https://www.taxtmi.com/article/detailed?id=17599 GST appellate pre-deposit is mandatory, but an appeal should not be rejected without communicating the alleged deficiency, examining relevant payment records, and allowing the appellant to explain or address any shortfall. Deposits made during investigation and appropriated against the same demand must be considered, although appropriation does not automatically establish full pre-deposit compliance. The authority must reconcile the relevant demand, payment allocation, disputed tax, and applicable adjustment procedure, clearly identifying any remaining deficiency. en-us Mon, 19 Oct 2026 07:01:49 +0530 Mon, 19 Oct 2026 07:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17599 GST appellate pre-deposit is mandatory, but an appeal should not be rejected without communicating the alleged deficiency, examining relevant payment records, and allowing the appellant to explain or address any shortfall. Deposits made during investigation and appropriated against the same demand must be considered, although appropriation does not automatically establish full pre-deposit compliance. The authority must reconcile the relevant demand, payment allocation, disputed tax, and applicable adjustment procedure, clearly identifying any remaining deficiency. Articles Goods and Services Tax - GST Mon, 19 Oct 2026 07:01:49 +0530 https://www.taxtmi.com/article/detailed?id=17599