No Fresh Pre-Deposit Needed if Earlier Deposit Exceeds Pre-Deposit Payable on Reduced Demand: GSTAT Cuttack

Manoranjan Dash Vs Commissioner (GSTAT Cuttack)

No Further Pre-Deposit is Required Before the Appellate Tribunal Where the Amount Already Deposited Before the First Appellate Authority Exceeds the Specified Limit of Pre-Deposit Payable on the Reduced Demand: GSTAT Cuttack

The GST Appellate Tribunal, Cuttack in Manoranjan Dash v. Commissioner, Odisha, Commissionerate of CT GST & Ors. held that no further pre-deposit under Section 112(8) of the CGST Act is required for admission of an appeal where the amount already deposited before the First Appellate Authority under Section 107(6) exceeds the statutory pre-deposit payable on the reduced tax demand sustained in the first appeal. The appellant had challenged an order arising from proceedings under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) after the First Appellate Authority reduced the original tax demand from ₹11,34,474 to ₹1,02,012. The Tribunal noted that the appellant had already deposited ₹1,13,447 during the first appeal, which covered the required pre-deposit of ₹10,201 for the Tribunal appeal. Relying on the Jharkhand High Court decision in M/s Ashirwad Food Industries v. Union of India, it held that no additional pre-deposit was required. However, the Tribunal directed the appellant to cure the short payment of ₹2,000 in statutory court fees under Rule 110(5) of the Central Goods and Services Tax Rules, 2017 (CGST Rules) before admission of the appeal. Upon payment of the requisite court fees and verification of the earlier pre-deposit, the Registry was directed to place the matter before the Bench for admission, with listing fixed for 22 July 2026.