Pre-deposit requirement: GSTN portal payment records can establish compliance, requiring authorities to permit clarification and supporting proof.

System-generated GSTN records - including the appeal memorandum, electronic ledger payment screenshots and provisional acknowledgment - can suffice to demonstrate compliance with the pre-deposit requirement, and GSTN portal registration may establish an authorized signatory; where doubts exist the Appellate Authority must afford an opportunity to clarify and permit production of supporting board resolutions or powers of attorney.

---

---

---