Tag Archives: CT & GST

No further pre-deposit is required for Tribunal appeal if earlier deposit exceeds surviving tax demand.

By | September 24, 2026

No further pre-deposit is required for Tribunal appeal if earlier deposit exceeds surviving tax demand. Issue Whether an assessee is required to make a fresh statutory pre-deposit for filing an appeal before the Appellate Tribunal under Section 112 when the pre-deposit paid at the first appeal stage under Section 107 equals or exceeds the total… Read More »

Writ Inadmissible As GSTAT Is Constituted And Appeal Timelines Are Extended Till June 2026

By | August 5, 2026

Writ Inadmissible As GSTAT Is Constituted And Appeal Timelines Are Extended Till June 2026 Issue Whether a writ petition under Article 226 is maintainable against a First Appellate Order when the Goods and Services Tax Appellate Tribunal (GSTAT) stands notified and operationalized with extended timelines for filing appeals under Section 112. Facts The dispute pertained… Read More »