Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.
Case-Laws
GST
Section 112 requires payment of admitted dues and the prescribed percentage of disputed tax in addition to the amount deposited under Section 107. Where the first appellate authority reduces the tax demand and the earlier pre-deposit already covers the prescribed percentage of the reduced demand, no further pre-deposit under Section 112 is required. The prescribed court fee must nevertheless be paid separately: a short payment identified by the Registry must be cured before the appeal proceeds. On payment of the balance statutory court fee and verification of the earlier pre-deposit, the matter may be placed before the Bench for admission.
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