2024 (9) TMI 166 - HC - GST

Order returned for non-compliance of mandatory pre-deposit - HELD THAT - On perusal of Section 35(F) of the Central Excise Act, 1944, there is no provision for waiver of pre-deposit as amended with effect from 06.08.2014, therefore, the respondents authorities have rightly returned the appeal in absence of mandatory pre-deposit. At this stage, learned counsel for the petitioner seeks leave of this Court to withdraw this petition with the liberty to approach the Appellate Authority under Section 35(F) of the Act by filing an appeal. This petition cannot be entertained and the same is hereby disposed of with the liberty to approach the Appellate Authority in accordance with law - Petition disposed off.

Summary

The petition challenges an order demanding Rs. 73,26,509 under the Finance Act, 1994 and CGST Act, 2017. The appeal was returned due to non-compliance with mandatory pre-deposit. The court disposed of the petition, allowing the petitioner to approach the Appellate Authority under Section 35(F) of the Act. No opinion was expressed on the case merits.