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    <title>2021 (12) TMI 1100 - CHHATTISGARH HIGH COURT</title>
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    <description>The High Court dismissed the petition challenging the rejection of the appeal under Section 107 of the CGST Act, 2017 for failure to deposit 10% of the remaining tax amount as required by law. The Court deemed the petition premature as the statutory remedy of appeal to the Appellate Tribunal had not been pursued. The petitioner was advised to approach the Appellate Tribunal for permission to deposit the required amount. The Court emphasized the importance of following statutory procedures and compliance with the law, disposing of the petition without costs.</description>
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      <description>The High Court dismissed the petition challenging the rejection of the appeal under Section 107 of the CGST Act, 2017 for failure to deposit 10% of the remaining tax amount as required by law. The Court deemed the petition premature as the statutory remedy of appeal to the Appellate Tribunal had not been pursued. The petitioner was advised to approach the Appellate Tribunal for permission to deposit the required amount. The Court emphasized the importance of following statutory procedures and compliance with the law, disposing of the petition without costs.</description>
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