Goods & Service Tax (GST) 22 September 2026
Odisha GST Tribunal Rejects Fresh Deposit
The GST Appellate Tribunal in Odisha ruled taxpayers cannot be forced to make a fresh pre‑deposit under Section 112(8) when the earlier 10 % deposit already exceeds the reduced tax amount in dispute, protecting cash flow and clarifying procedure.
The GST Appellate Tribunal (GSTAT) in Odisha ruled that a fresh pre‑deposit under Section 112(8) is not required when the earlier 10 % deposit exceeds the reduced tax amount in dispute. See the full judgment here.
- No fresh pre‑deposit demand if prior 10 % deposit > reduced tax
- Protects taxpayers from unnecessary cash outflow
- Clarifies procedural application of Section 112(8)
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