The Hon’ble Goods and Services Tax Appellate Tribunal, Cuttack in the case of Manoranjan Dash v. Commissioner, Odisha, Commissionerate of CT GST & Ors. [Filing No. 2025121101000004, order dated July 08, 2026] held that no further pre-deposit under Section 112(8) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) is required to be made for admission of an appeal before the Appellate Tribunal, where the amount already deposited before the First Appellate Authority exceeds the statutory pre-deposit payable on the reduced tax demand sustained in the first appeal. However, the deficiency in payment of statutory Court fees under Rule 110(5) of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) is required to be cured before admission of the appeal.
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