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    <title>2025 (4) TMI 1232 - CALCUTTA HIGH COURT</title>
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    <description>The amended pre-deposit requirement under Section 112 of the Central Goods and Services Tax Act was applied, as the statutory substitution of &quot;twenty per cent&quot; with &quot;ten per cent&quot; meant the earlier interim direction stood modified accordingly. The Calcutta HC reduced the deposit condition from 20 per cent to 10 per cent, extended the time for compliance by two weeks, and directed that the earlier interim protection would continue upon such payment.</description>
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