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    <title>2019 (12) TMI 1665 - ALLAHABAD HIGH COURT</title>
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      <description>Under the U.P. GST Act, the petitioner was allowed to make the additional pre-deposit required for a second appeal where the Appellate Tribunal had not yet been constituted. Since 10% of the disputed tax demand had already been deposited at the first appeal stage, the Court permitted deposit of 20% of the remaining disputed amount to maintain the second appeal. On such deposit, recovery of the balance demand would remain stayed in accordance with the statutory scheme.</description>
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