Petitioner allowed to appeal after depositing Rs.3,91,976 exceeding Section 107 pre-deposit; appeal filing stays order.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC held that, notwithstanding challenges to the constitutional validity of impugned notifications and defects in ex parte adjudication violating principles of natural justice, the Petitioner - having voluntarily deposited Rs. 3,91,976, which exceeds the statutory pre-deposit required under Section 107 - is permitted to institute an appeal without any further pre-deposit. Pursuant to Section 107(7), the filing of the appeal shall operate to stay the impugned order automatically. Consequently, the provisional attachment order dated 11 September 2025 is set aside. The petition is disposed of accordingly, with liberty to proceed with the statutory appellate remedy.....