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The HC held that the Appellate Authority erroneously rejected appellant's appeal under Section 107 of the 2017 Act. While the appellant did not deposit the required 10% tax amount simultaneously with filing the appeal, they did make the payment within five days, which was still within the statutory limitation period prescribed by Section 107(1). The Court determined that Section 107(6)(b) should receive liberal interpretation, and when statutory deposit is made within the overall limitation period, it satisfies the requirement of deposit "along with appeal." Since both the appeal filing and statutory deposit occurred within the prescribed limitation period, the appeal should have been considered on its merits rather than dismissed on technical grounds. Petition allowed.
The HC held that the Appellate Authority erroneously rejected appellant's appeal under Section 107 of the 2017 Act. While the appellant did not deposit the required 10% tax amount simultaneously with filing the appeal, they did make the payment within five days, which was still within the statutory limitation period prescribed by Section 107(1). The Court determined that Section 107(6)(b) should receive liberal interpretation, and when statutory deposit is made within the overall limitation period, it satisfies the requirement of deposit "along with appeal." Since both the appeal filing and statutory deposit occurred within the prescribed limitation period, the appeal should have been considered on its merits rather than dismissed on technical grounds. Petition allowed.
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