Pre-Deposit Rules for GST Appeals: Full Admitted Tax and 20% Disputed Tax, Max Rs. 50 Crores, Under Section 112
A legal manual detailing pre-deposit requirements for GST appeals to the Appellate Tribunal. Appellants must pay the full admitted tax amount and 20% of disputed tax, subject to a maximum of Rs. 50 crores. No pre-deposit is required for tax authority appeals. Upon payment, recovery proceedings for the balance amount are stayed pending appeal resolution. The guidelines outline specific conditions for filing and pursuing appeals under Section 112.
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