https://www.taxtmi.com/highlights?id=73865 Determination of quantum of pre-deposit for filing of appeal - deposit of 10% of the disputed tax amount - The legislative intent as construed from Section 107(6)(b) of the CGST Act is that aggrieved party has to pre-deposit 10% of the tax liability and it does not extend to penalties, fees or interest when the petitioner has contested the entirety of the tax liability. - HC en-us Sat, 30 Dec 2023 10:17:39 +0530 Sat, 30 Dec 2023 10:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73865 Determination of quantum of pre-deposit for filing of appeal - deposit of 10% of the disputed tax amount - The legislative intent as construed from Section 107(6)(b) of the CGST Act is that aggrieved party has to pre-deposit 10% of the tax liability and it does not extend to penalties, fees or interest when the petitioner has contested the entirety of the tax liability. - HC Highlights GST Sat, 30 Dec 2023 10:17:39 +0530 https://www.taxtmi.com/highlights?id=73865