Bharat Bhushan, Associate Sumit Wadhva, Managing Partner Meaning of "Pre-Deposit Mandate": It is a statutory provision, introduced via Finance Act No. 2 of 2014 enacted with effect from August 06, 2014, acting as a prerequisite to avail the right to appeal by the aggrieved appellant, mandating to deposit a certain percentage, ranging from 7.5% to … Continue reading Provision for pre-deposit mandate in Appellate Mechanism under revamped GST regime vis-a-vis pre-GST regime