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    <title>2026 (6) TMI 255 - SC Order</title>
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    <description>A request to waive the 5% pre-deposit for filing a statutory GST appeal was declined, leaving the applicants to proceed only if they chose to pursue the appellate remedy available in law. The order states that any such appeal would continue to be governed by the time limit under Section 107 of the Central Goods and Services Tax Act, 2017, and the applicant must decide whether to invoke that remedy or any other available legal course. The waiver prayer was therefore rejected, and the statutory appellate framework remained intact.</description>
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      <link>https://www.taxtmi.com/caselaws?id=792874</link>
      <description>A request to waive the 5% pre-deposit for filing a statutory GST appeal was declined, leaving the applicants to proceed only if they chose to pursue the appellate remedy available in law. The order states that any such appeal would continue to be governed by the time limit under Section 107 of the Central Goods and Services Tax Act, 2017, and the applicant must decide whether to invoke that remedy or any other available legal course. The waiver prayer was therefore rejected, and the statutory appellate framework remained intact.</description>
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