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    <title>2025 (8) TMI 487 - SC Order</title>
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    <description>The SC upheld the dismissal of the statutory appeal before the Additional Commissioner, CT &amp;amp; GST, due to the petitioner&#039;s failure to deposit 20% of the tax demanded, a mandatory pre-condition for maintainability. The subsequent revision and writ petition challenging this dismissal were also rejected. The court found no error or illegality in dismissing the appeal on this ground and accordingly dismissed the petition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=776300</link>
      <description>The SC upheld the dismissal of the statutory appeal before the Additional Commissioner, CT &amp;amp; GST, due to the petitioner&#039;s failure to deposit 20% of the tax demanded, a mandatory pre-condition for maintainability. The subsequent revision and writ petition challenging this dismissal were also rejected. The court found no error or illegality in dismissing the appeal on this ground and accordingly dismissed the petition.</description>
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