Court Affirms Only 25% Pre-Deposit Needed for Appeal u/s 107 of CGST Act, Not Full Penalty.

Availability of alternative remedy of appeal - requirement of pre-deposit of 100% of penalty or 25% u/s 107 of CGST Act - If the requirement in law is that the petitioner must deposit only 25% of the penalty to avail such remedy, the petitioner cannot be fastened with the responsibility to pay 100% - HC .....

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