2024 (2) TMI 176

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..... 5 OF 2023 - - - GST - Requirement of further deposit of the tax assessed as a condition prescribed for entertaining the 2nd appeal by the tribunal - Section 112(8)(b) of the CGST/SGST Act, 2017 - HELD THAT:- The petitioner submits that the petitioner will deposit 20% of the remaining amount of tax in dispute within a period of two weeks subject to making deposit of 20% as mandated under Section 1 .....

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..... T Act, 2017 provides 20% further deposit of the tax assessed as a condition prescribed for entertaining the 2nd appeal by the tribunal. Section 112(8)(b) on reproduction reads as under : a sum equal to twenty per cent of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of Section 107, arising from the said order subject to a maximum of fifty crore rupees .....

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