The Goods and Services Tax Appellate Tribunal (“GSTAT”), Chennai Bench in LTM Limited v. Commissioner of GST & Central Excise [Filing No. 2626059101000236 dated October 06, 2026] cured the registry defect relating to pre-deposit and directed admission of the appeal on the ground that the amount of Rs. 32,94,735 already deposited at the first appellate stage exceeded the cumulative pre-deposit of Rs. 10,78,084 required under Sections 107(6) and 112(8) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) on the tax surviving in dispute, and held that a fresh 10% payment cannot be insisted upon merely because Section 112(8)(b) uses the words “in addition to the amount paid under sub-section (6) of section 107”.
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