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    <title>2026 (1) TMI 1500 - KARNATAKA HIGH COURT</title>
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    <description>Sub-section (8) requires an additional deposit of 20% of disputed tax over the amount under sub-section (6) of Section 107; sub-section (6) requires 10% deposit to invoke appellate remedy, and no such deposit was made in the earlier appeal. The interim direction is modified to require a deposit of Rs.2,00,000 before the Adjudicating Authority, and the seized vehicle is to be released within one week of that deposit while remaining conditions continue to operate until writ disposal. A contempt application for breach of the prior release direction is rejected because the complainant did not execute the required indemnity bond.</description>
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    <pubDate>Tue, 13 Jan 2026 00:00:00 +0530</pubDate>
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      <title>2026 (1) TMI 1500 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=785744</link>
      <description>Sub-section (8) requires an additional deposit of 20% of disputed tax over the amount under sub-section (6) of Section 107; sub-section (6) requires 10% deposit to invoke appellate remedy, and no such deposit was made in the earlier appeal. The interim direction is modified to require a deposit of Rs.2,00,000 before the Adjudicating Authority, and the seized vehicle is to be released within one week of that deposit while remaining conditions continue to operate until writ disposal. A contempt application for breach of the prior release direction is rejected because the complainant did not execute the required indemnity bond.</description>
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