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2020 (9) TMI 165

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..... ourable Mr. Justice S. Kumar For the Petitioner/s : Mr.Chiranjiva Ranjan, Advocate. For the Respondent/s : Mr. Vikash Kumar, SC-11. ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following reliefs: "I. To the respondent no. 4 to permit the Petitioner to file/upload statutory appeal on the GST web portal under section 107 of the GST Act, 2017 (as contained in .....

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..... .3.2020 on merit as contained in Annexure-5 within specified period granted by this Hon'ble Court and in the meantime no coercive steps shall be taken. IV. To any other relief to which the Petitioner is found to be entitled." At the time of hearing, learned counsel for the petitioner Shri Chiranjiva Ranjan, emphatically, under instructions from the petitioner, states that petitioner will deposi .....

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..... he State, states that if the petitioner deposits the amount towards tax, interest, fine, fee and penalty as admitted by him and also a sum equal to 10% of the remaining amount of tax in dispute arising from the impugned order, the concerned authority will allow access to the petitioner for uploading the statutory appeal on the GST Web Portal as is required under Section 107 of the Central Goods an .....

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