GST Pre-Deposit Limited to Tax in First Order If Liability Overlaps: Delhi HC

Amit Gupta Vs Principal Commissioner (Delhi High Court) Pre-deposit required only for amount of tax involved in first order as it included liability mentioned in second order: Delhi High Court The Delhi High Court has provided relief to Amit Gupta, an assessee facing duplicated tax demands under the Central Goods and Services Tax Act, 2017. In the case of Amit Gupta v. Principal Commissioner, CGST Delhi North, the court ruled on May 21, 2025, that while the petitioner could file two separate appeals against two different orders, the pre-deposit amount mandated for appeal would only be require...