The Jharkhand High Court has held that no additional pre-deposit can be insisted upon for filing an appeal before the GST Appellate Tribunal (GSTAT) when the amount already deposited at the first appellate stage exceeds the statutory 20% requirement. The bench of Chief Justice M.S. Sonak and Justice Rajesh Shankar observed that the pre-deposit of…
No Fresh 20% Pre-Deposit for GSTAT Appeal If Earlier Deposit Exceeds Requirement: Jharkhand High Court
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