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    <title>2025 (2) TMI 66 - ORISSA HIGH COURT</title>
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    <description>In GST proceedings, the pre-deposit required to file an appeal and continue stay of the first appellate order was treated as corresponding to the reduced 10% rate. The petitioner relied on the later notification and the matching State notification, and the Court accepted that the deposit requirement for continuation of stay should align with the revised threshold. The practical effect was that 10% of the disputed tax became sufficient to keep the impugned first appellate order stayed, and the writ petition was disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=765520</link>
      <description>In GST proceedings, the pre-deposit required to file an appeal and continue stay of the first appellate order was treated as corresponding to the reduced 10% rate. The petitioner relied on the later notification and the matching State notification, and the Court accepted that the deposit requirement for continuation of stay should align with the revised threshold. The practical effect was that 10% of the disputed tax became sufficient to keep the impugned first appellate order stayed, and the writ petition was disposed of.</description>
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