The ruling in brief
Where assessee deposited pre-deposit at first appeal stage exceeding percentage of tax remaining in dispute after first appellate order, no further pre- deposit was required for admission of Tribunal appeal since earlier payment equalled or surpassed statutory requirement based on surviving disputed tax, rendering any fresh deposit unjustified
Provisions considered
Section 112, read with section 107, of Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.