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2021 (6) TMI 518 - SCH - GSTMaintainability of petition - appealable order or not - Section 107 of the CGST Act - HELD THAT:- Section 107(6) provides that an appeal shall not be entertained unless the appellant pays the amount of tax, interest, fine, fee and penalty arising out of the impugned order in full, as is admitted by him, and a sum equivalent to 10% of the remaining amount of tax in dispute arising out of the said order. The petitioner is at liberty to raise all issues before the appellate authority - SLP disposed off.
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