https://www.taxtmi.com/article/detailed?id=11547 Section 107 requires payment of admitted amounts and a 10% deposit of disputed tax; where the appellant has paid the entire disputed tax, the statute does not justify imposing an additional interest deposit as a condition precedent to appeal. A higher forum set aside an interim direction requiring payment of 20% of interest and directed the appellate authority to consider the appeal on merits after personal hearing. en-us Wed, 28 Jun 2023 08:55:11 +0530 Wed, 28 Jun 2023 08:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11547 Section 107 requires payment of admitted amounts and a 10% deposit of disputed tax; where the appellant has paid the entire disputed tax, the statute does not justify imposing an additional interest deposit as a condition precedent to appeal. A higher forum set aside an interim direction requiring payment of 20% of interest and directed the appellate authority to consider the appeal on merits after personal hearing. Articles Goods and Services Tax - GST Wed, 28 Jun 2023 08:55:11 +0530 https://www.taxtmi.com/article/detailed?id=11547