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
The Hon’ble Goods and Services Tax Appellate Tribunal, Cuttack in the case of Manoranjan Dash held that no further pre-deposit under Section 112(8) of the CGST Act