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    <title>2025 (9) TMI 111 - MADRAS HIGH COURT</title>
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    <description>HC held the writ filed after the statutory period under Section 107 of the GST Act was not maintainable and that the petitioner must pursue the statutory appeal. The Court partly allowed the writ appeal by reducing the deposit condition: instead of the earlier 20% deposit, the petitioner is permitted to file the appeal under Section 107 on payment of 10% of the tax demand. The petitioner must file the appeal and make the 10% deposit within four weeks of receiving the order.</description>
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      <title>2025 (9) TMI 111 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=777622</link>
      <description>HC held the writ filed after the statutory period under Section 107 of the GST Act was not maintainable and that the petitioner must pursue the statutory appeal. The Court partly allowed the writ appeal by reducing the deposit condition: instead of the earlier 20% deposit, the petitioner is permitted to file the appeal under Section 107 on payment of 10% of the tax demand. The petitioner must file the appeal and make the 10% deposit within four weeks of receiving the order.</description>
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