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    <title>Revenue Department is required to de-freeze the bank account once the required amount for filing has been deposited by the Appellant</title>
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    <description>Where an appellant deposits the statutory amount required for filing an appeal under the CGST framework, recovery proceedings for the balance are automatically stayed and the Revenue is obliged to de-freeze bank accounts upon receipt of proof of that deposit; administrative formalities such as appeal numbering do not absolve the Revenue of this duty.</description>
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      <description>Where an appellant deposits the statutory amount required for filing an appeal under the CGST framework, recovery proceedings for the balance are automatically stayed and the Revenue is obliged to de-freeze bank accounts upon receipt of proof of that deposit; administrative formalities such as appeal numbering do not absolve the Revenue of this duty.</description>
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