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    <title>2025 (9) TMI 1701 - ALLAHABAD HIGH COURT</title>
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    <description>The HC quashed the impugned orders and remanded the matters to the first appellate authority, finding the petitioner had deposited Rs.1.40 crores under protest which may be applied toward the 10% pre-deposit required by Section 107(6) of the GST Act. Because the deposit under protest was not shown to have been adjusted against any other demand, the appellate authority must accept that deposit as the pre-deposit and decide the appeals on merits by a reasoned, speaking order.</description>
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      <title>2025 (9) TMI 1701 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=464659</link>
      <description>The HC quashed the impugned orders and remanded the matters to the first appellate authority, finding the petitioner had deposited Rs.1.40 crores under protest which may be applied toward the 10% pre-deposit required by Section 107(6) of the GST Act. Because the deposit under protest was not shown to have been adjusted against any other demand, the appellate authority must accept that deposit as the pre-deposit and decide the appeals on merits by a reasoned, speaking order.</description>
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