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Voluntary GST Payments Can Be Treated as Mandatory Pre-Deposit for Appeal: Allahabad High Court

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The Allahabad High Court has ruled that amounts voluntarily deposited by a taxpayer during GST audit proceedings can be treated as the statutory pre-deposit required for filing an appeal under Section 107(6) of the Central Goods and Services Tax (CGST) Act, 2017. The Court set aside an appellate order that had dismissed an appeal solely…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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