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    <title>2025 (11) TMI 931 - DELHI HIGH COURT</title>
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    <description>HC allowed petitioner to file appeal without further pre-deposit after noting a voluntary deposit of Rs. 3,91,976, which exceeded the statutory pre-deposit for an appeal under Section 107 of the CGST Act. Pursuant to Section 107(7), the filing of the appeal will automatically stay the impugned adjudication order, and the provisional attachment dated 11 September 2025 was set aside. Petition disposed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=781463</link>
      <description>HC allowed petitioner to file appeal without further pre-deposit after noting a voluntary deposit of Rs. 3,91,976, which exceeded the statutory pre-deposit for an appeal under Section 107 of the CGST Act. Pursuant to Section 107(7), the filing of the appeal will automatically stay the impugned adjudication order, and the provisional attachment dated 11 September 2025 was set aside. Petition disposed.</description>
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