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An appeal before the Tribunal would be competent only if 20% of the remaining amount of tax in dispute is deposited in addition to the amount deposited before the First Appellate Authority.

Recovery of Tax — Under the statute, a Second Appeal lies before the Appellate Tribunal. However, the same was not constituted and therefore, the petitioner approached the Court by way of the instant petition.  The petitioner is permitted to deposit 20% of the remaining amount of tax in dispute and as soon as the said amount is deposited, the recovery proceedings for the balance amount shall remain stayed as provided under sub-section (9) of Section 112 of the Act. — Z-Com India Pvt. Ltd. Vs. State of U.P. And 2 Others [2019] 19 TAXLOK.COM 053 (Allahabad)