https://www.taxtmi.com/caselaws?id=752699 Under the Uttarakhand GST Act, the appellate pre-deposit for disputed tax is limited to 10% of the disputed tax amount under section 107(6)(b), and does not extend to the aggregate demand of tax, penalty, and interest. A direction requiring a fixed deposit unrelated to that statutory formula was inconsistent with the provision, so the deposit order was modified to confine the pre-deposit to 10% of the disputed tax component. en-us Fri, 03 May 2024 00:00:00 +0530 Fri, 02 May 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752699 Under the Uttarakhand GST Act, the appellate pre-deposit for disputed tax is limited to 10% of the disputed tax amount under section 107(6)(b), and does not extend to the aggregate demand of tax, penalty, and interest. A direction requiring a fixed deposit unrelated to that statutory formula was inconsistent with the provision, so the deposit order was modified to confine the pre-deposit to 10% of the disputed tax component. Case-Laws GST Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752699