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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Pre-deposit requirement: appellants must pay admitted liabilities and a small percentage of the remaining disputed tax before appeal.</h1> Mandatory pre-deposit requires payment of the full amount of tax, interest, fine, fee and penalty admitted by the appellant, together with a prescribed fraction of the remaining disputed tax demand, as a condition for filing an appeal before the Appellate Authority.

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