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GST - Highlights / Catch Notes

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Non-compliance with the mandatory pre-deposit before filing of ...


Petitioner Must Make 10% Pre-Deposit Under CGST Act Section 107(6)(b) for Appeals Within 15 Days.

May 3, 2021

Case Laws     GST     HC

Non-compliance with the mandatory pre-deposit before filing of appeal - Section 107(6)(b) of the CGST Act, 2017 - The petitioner shall make the mandatory pre-deposit @ 10% on the amount of tax in dispute as envisaged under Section 107(6)(b) of the CGST Act, 2017 within the period of 15(fifteen) days from today with the Joint Commissioner (Appeals) - HC

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