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    <title>2025 (1) TMI 118 - TELANGANA HIGH COURT</title>
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    <description>A taxpayer who had already paid tax under the Integrated Goods and Services Tax regime was directed to pursue the statutory appeal within the stipulated time. If the appeal is filed within time, the appellate authority must consider it on merits without insisting on the 10% pre-deposit. Coercive recovery under the impugned order was restrained until the appeal is filed, preserving the petitioner&#039;s ability to seek appellate review.</description>
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      <description>A taxpayer who had already paid tax under the Integrated Goods and Services Tax regime was directed to pursue the statutory appeal within the stipulated time. If the appeal is filed within time, the appellate authority must consider it on merits without insisting on the 10% pre-deposit. Coercive recovery under the impugned order was restrained until the appeal is filed, preserving the petitioner&#039;s ability to seek appellate review.</description>
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