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    <title>PRE DEPOSIT – A CONDITION PRECEDENT FOR FILING APPEAL UNDER GST LAWS.</title>
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    <description>Sections 107(6) and 112(8) require appellants to pay in full any admitted tax, interest, fine, fee or penalty and ten percent of the remaining tax in dispute (or ten percent of penalty where only penalty is demanded) as pre-deposit; electronic credit ledger payments have been accepted as a permissible mode but authorities must notify appellants of any alleged invalidity or shortfall and permit rectification before non-suiting appeals.</description>
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