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    <description>HC ruling addresses GST pre-deposit procedural compliance. The court allowed a taxpayer&#039;s earlier deposit of Rs. 27,40,328/- to be considered as pre-deposit for appeal, subject to filing Form GST DRC-03A by 30th May, 2025. The petitioner was granted permission to file the appeal by 31st July, 2025 without limitation bar, ensuring procedural fairness while mandating strict adherence to GST department circular requirements.</description>
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