No Fresh 20% Pre-Deposit for GSTAT Appeal If Earlier Deposit Exceeds Requirement: Jharkhand High Court

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No Fresh 20% Pre-Deposit for GSTAT Appeal If Earlier Deposit Exceeds Requirement: Jharkhand High Court

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Published on

13/02/2026

By Juris Hour Team

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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…

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Juris Hour Team

Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments. We use the tagline ‘Proficiency At Your Doorstep’. Our mission is to simplify and communicate various legal developments in various spheres like civil, criminal, taxation, etc. and make people aware of their rights and duties in order to empower them to contribute in nation-building.Juris Hour is a team of young professionals turned legal journalists who are guided by the values enshrined in the Preamble of the Constitution of India and want to create more legal awareness in society by acting as a tool to aid legal reforms by offering a space for constructive criticism of the judiciary.

No Fresh 20% Pre-Deposit for GSTAT Appeal If Earlier Deposit Exceeds Requirement: Jharkhand High Court

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