GSTAT Cuttack
For assessee
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Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
GSTAT Cuttack
Where appellant disputed any further statutory pre-deposit for Tribunal appeal after already depositing ten per cent of original disputed tax at first appeal, and first appellate order had reduced tax demand, no further pre-deposit was required for Tribunal stage since requirements under section 112 stood satisfied by earlier deposit. GST: Where Appellate Authority reduced demand and appellant filed Tribunal appeal paying court fee of Rs. 3,000 though minimum court fee prescribed under Rule 110(5) was Rs. 5,000 at Rs. 1,000 per one lakh, short payment existed and appellant was required to pay the balance