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    <title>2025 (9) TMI 111 - MADRAS HIGH COURT</title>
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    <description>The Madras HC dealt with the pre-deposit required for filing a statutory GST appeal under Section 107 and noted that the statutory requirement was 10% of the tax demand, not 20%. As the appellant was willing to pursue the appellate remedy by making the prescribed deposit, the higher condition imposed in the writ proceedings was modified. The operative effect was that the pre-deposit requirement was brought down to 10%, enabling the statutory appeal to be filed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=777622</link>
      <description>The Madras HC dealt with the pre-deposit required for filing a statutory GST appeal under Section 107 and noted that the statutory requirement was 10% of the tax demand, not 20%. As the appellant was willing to pursue the appellate remedy by making the prescribed deposit, the higher condition imposed in the writ proceedings was modified. The operative effect was that the pre-deposit requirement was brought down to 10%, enabling the statutory appeal to be filed.</description>
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