https://www.taxtmi.com/caselaws?id=407289 The High Court of Orissa upheld the mandatory pre-deposit requirement under Section 107 of the Orissa Goods and Service Tax Act and Rule 108 of the Orissa Goods and Service Tax Rules for appeal consideration. The Court rejected the petitioner's plea for waiver or reduction of the pre-deposit percentage, emphasizing that making a 10% pre-deposit automatically stays the balance 90% of the demand, which was deemed fair and reasonable. The Court dismissed the writ petition challenging the pre-deposit requirement, citing statutory provisions and the lack of discretion to waive the pre-deposit. en-us Fri, 30 Apr 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407289 The High Court of Orissa upheld the mandatory pre-deposit requirement under Section 107 of the Orissa Goods and Service Tax Act and Rule 108 of the Orissa Goods and Service Tax Rules for appeal consideration. The Court rejected the petitioner's plea for waiver or reduction of the pre-deposit percentage, emphasizing that making a 10% pre-deposit automatically stays the balance 90% of the demand, which was deemed fair and reasonable. The Court dismissed the writ petition challenging the pre-deposit requirement, citing statutory provisions and the lack of discretion to waive the pre-deposit. Case-Laws GST Fri, 30 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407289