TCS Paid Under Protest Counts Towards GST Appeal Pre-Deposit Requirement: Bombay HC

Ncdex E Markets Ltd Vs Union of India (Bombay High Court) In Ncdex E Markets Ltd. vs Union of India, the Bombay High Court considered an Interim Application seeking modification of an earlier order dated 9 December 2025, which had required the applicant to deposit 10% of the disputed tax amount as a condition for continuation of interim relief. The applicant contended that an important fact had not been brought to the Court’s notice earlier, namely that a substantial portion of the disputed tax amount had already been paid under protest and should therefore be considered while determining co...