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    <title>2024 (10) TMI 1216 - UTTARAKHAND HIGH COURT</title>
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    <description>Under the GST appellate framework, release of detained vehicle and goods was linked to the statutory pre-deposit requirement for appeal. The article notes that section 107(6) requires payment of 25% of the disputed demand before the Appellate Authority can proceed, and the earlier order was modified on that basis. After the prescribed deposit is made, release of the vehicle and goods is permitted.</description>
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      <description>Under the GST appellate framework, release of detained vehicle and goods was linked to the statutory pre-deposit requirement for appeal. The article notes that section 107(6) requires payment of 25% of the disputed demand before the Appellate Authority can proceed, and the earlier order was modified on that basis. After the prescribed deposit is made, release of the vehicle and goods is permitted.</description>
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