2022 (2) TMI 1306

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..... rposes of maintaining its appeal, the petitioner was required to deposit 10% of the disputed tax amount and not 10% of the total disputed amount as has been directed by the Appeal Authority. Also there is no dispute that the petitioner had deposited 10% of the disputed tax amount (involved in the appeal) arising from the original order dated 22.11.2017 passed by the Deputy/Assistant Commissioner, .....

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..... after referred to as the 'Act, 2017'). 3. Thus, for the purposes of maintaining its appeal, the petitioner was required to deposit 10% of the disputed tax amount and not 10% of the total disputed amount as has been directed by the Appeal Authority. Also there is no dispute that the petitioner had deposited 10% of the disputed tax amount (involved in the appeal) arising from the original .....

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