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    <title>2024 (8) TMI 988 - CALCUTTA HIGH COURT</title>
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    <description>HC ruled that taxpayer could file appeal without additional pre-deposit after securing initial penalty amount via bank guarantee. The court directed appeal to be heard on merits within two weeks, emphasizing statutory right to appeal under Section 107(6) of WBGST/CGST Act. Government&#039;s objections were overruled, and petitioner&#039;s right to appeal was affirmed without demanding further financial preconditions.</description>
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      <description>HC ruled that taxpayer could file appeal without additional pre-deposit after securing initial penalty amount via bank guarantee. The court directed appeal to be heard on merits within two weeks, emphasizing statutory right to appeal under Section 107(6) of WBGST/CGST Act. Government&#039;s objections were overruled, and petitioner&#039;s right to appeal was affirmed without demanding further financial preconditions.</description>
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