Voluntary Deposits Under Protest Can Satisfy Pre-Deposit Requirement for CGST Appeals: Section 73(5) & 107(6) Explained.

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....Maintainability of appeal - compliance with the pre-deposit - the voluntary deposit as made under protest by the Petitioner under the provisions of sub-section (5) of Section 73 of the CGST Act, cannot be excluded from consideration for the purpose of compliance as mandated by sub-section (6) of Section 107 of the CGST Act. - HC....