https://www.taxtmi.com/caselaws?id=780890 HC allowed petitioner to treat amounts deposited under protest as the mandatory 10% pre-deposit required under Section 107(6) CGST, finding no evidence the sums were adjusted against other demands. The court held the deposited funds (Rs. 31,95,976 and Rs. 1.40 crore mentioned) may be appropriated toward the pre-deposit. Matter remanded to the first appellate authority to accept the protest deposits as pre-deposit and decide the appeal on merits by passing a reasoned, speaking order in accordance with law. en-us Tue, 28 Oct 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780890 HC allowed petitioner to treat amounts deposited under protest as the mandatory 10% pre-deposit required under Section 107(6) CGST, finding no evidence the sums were adjusted against other demands. The court held the deposited funds (Rs. 31,95,976 and Rs. 1.40 crore mentioned) may be appropriated toward the pre-deposit. Matter remanded to the first appellate authority to accept the protest deposits as pre-deposit and decide the appeal on merits by passing a reasoned, speaking order in accordance with law. Case-Laws GST Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780890