Pre-deposit requirement reduced for appeals before the Appellate Authority, and a consequential reference to a new provision added. Amendment reduces the maximum central-tax pre-deposit threshold for filing an appeal before the Appellate Authority under section 107(6), thereby changing the monetary gatekeeping condition for appellate access, and inserts a consequential reference in section 107(11) to incorporate a proposed new provision within the proviso framework.
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Pre-deposit requirement reduced for appeals before the Appellate Authority, and a consequential reference to a new provision added.
Amendment reduces the maximum central-tax pre-deposit threshold for filing an appeal before the Appellate Authority under section 107(6), thereby changing the monetary gatekeeping condition for appellate access, and inserts a consequential reference in section 107(11) to incorporate a proposed new provision within the proviso framework.
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