9911796707
TMI Blog2021 (12) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has failed to deposit 10% of the remaining tax amount required to be made mandatorily under clause(b) of sub section(6) of Section107 of the Act - HELD THAT:- It is evident that while preferring an appeal against the order passed by the respondent No.4-Assistant Commissioner, State Taxes, Circle-4, Durg, 10% of the remaining amount of tax in dispute arising for the said period was required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on questioning the propriety of order dated 04-12-2021 (Annexure P-1) passed by the respondent No.3-Joint Commissioner, State Taxes, Durg, whereby the appeal preferred under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act of 2017 ), has been rejected. 2. From perusal of the record, it appears that the order dated 25-03-2021 01-04-2021 (Collecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the purpose, reads as under:- Section-107. ------ (1) to (5) ---- (6) No appeal shall be filed under sub-section(1), unless the appellant has paid- (a) ---- xx--- xx -- (b) a sum equal to ten percent of the remaining amount of tax in dispute arising from the said order,{subject to a maximum of twenty-five crore rupees,} in relation to which the appeal has been filed. 4. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In view of above, I am not inclined to entertain this petition at this stage. However, the liberty is granted to the petitioner that if he moves an appropriate application before the said appellate authority, seeking for the deposition of said 10% of the remaining tax amount, in strict compliance with the provisions referred hereinabove, the said authority shall decide the same in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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