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    <title>Additional court fees on GST first appeals remain payable, but non-payment dismissal was set aside for merits review.</title>
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    <description>Additional court fees are payable on GST first appeals before the State appellate authority under the applicable court-fees law, notwithstanding the statutory pre-deposit prescribed for filing the appeal. The levy binds both the appellate authority and taxpayers within the State&#039;s jurisdiction. Where the appellant undertakes to pay the requisite fees, dismissal of the first appeal for non-payment may be set aside and the matter remanded for decision on merits after observing natural justice.</description>
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    <pubDate>Wed, 30 Sep 2026 08:41:54 +0530</pubDate>
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      <title>Additional court fees on GST first appeals remain payable, but non-payment dismissal was set aside for merits review.</title>
      <link>https://www.taxtmi.com/highlights?id=104369</link>
      <description>Additional court fees are payable on GST first appeals before the State appellate authority under the applicable court-fees law, notwithstanding the statutory pre-deposit prescribed for filing the appeal. The levy binds both the appellate authority and taxpayers within the State&#039;s jurisdiction. Where the appellant undertakes to pay the requisite fees, dismissal of the first appeal for non-payment may be set aside and the matter remanded for decision on merits after observing natural justice.</description>
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      <pubDate>Wed, 30 Sep 2026 08:41:54 +0530</pubDate>
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