https://www.taxtmi.com/caselaws?id=305319 Section 107(6)(b) of the U.P. GST Act, 2017 was construed to determine the pre-deposit required for maintainability of an appeal, namely whether 10% is to be calculated on the disputed tax alone or on the total disputed amount. The HC held that the statute mandates deposit of 10% of the disputed tax amount, not 10% of the total disputed amount; since the appellant had already deposited 10% of the disputed tax arising from the original order, the appellate authority's direction was legally erroneous. The impugned order was set aside and the appeal was remitted for rehearing on merits and a fresh decision in accordance with law. en-us Wed, 23 Feb 2022 00:00:00 +0530 Wed, 24 Dec 2025 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305319 Section 107(6)(b) of the U.P. GST Act, 2017 was construed to determine the pre-deposit required for maintainability of an appeal, namely whether 10% is to be calculated on the disputed tax alone or on the total disputed amount. The HC held that the statute mandates deposit of 10% of the disputed tax amount, not 10% of the total disputed amount; since the appellant had already deposited 10% of the disputed tax arising from the original order, the appellate authority's direction was legally erroneous. The impugned order was set aside and the appeal was remitted for rehearing on merits and a fresh decision in accordance with law. Case-Laws GST Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305319