9911796707
TMI Blog2021 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... s contended that, the entire tax liability has been deducted from the cash ledger, thereby the requirement of 10% of prerequisite deposit is already stands satisfied. - Section 107 (6)(b) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The appeal having been filed and the application for condonation of delay was pending, if the amount of entire liability which was imposed by order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard. 1. The grievance of the petitioner is that summary of the tax liability was served in the month of September, 2019. Against that order the petitioner preferred an appeal on 27/12/2019. Thereafter, the petitioner was served with a show cause notice that the amount of 10% which is required to be deposited under Section 107 (6)(b) of the Central Goods and Services Tax Act, 2017 in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount while filing the appeal would automatically stand satisfied. 2. Learned State counsel was directed to seek instructions. He would submit that the entire tax liability was deducted on 15/01/2020 as no stay was operating. 3. Perusal of the documents would show that the appeal was preferred by the petitioner on 31/12/2019 against the order of imposing the tax liability which was communic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required as per Section 107 (6)(b) of the Central Goods and Services Tax Act, 2017. 4. If the entire amount of tax liability has been deducted on 15/01/2020 and the appeal was pending along with an application for condonation of delay, then the appellate authority can always adjudicate the facts whether there was sufficient cause to condone the delay and may further extend the period of fili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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