9911796707
TMI Blog2022 (4) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... r on behalf of the respondents. 2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "(a) This Hon'ble Court may be pleased to issue a writ of certiorari quashing and setting aside the order dated 18.08.2021 of Commissioner (Appeals) of CGST, Rajkot impugned as Annexure "E" to this petition; (b) This Hon'ble Court may be pleased to issue a writ of certiorari quashing and setting aside the order dated 06.01.2021 of Joint Commissioner of Central GST, Kutch, Gandhidham impugned as Annexure "B" to this petition or to issue appropriate writ, direction or order directing the appellate authority to restore the appeal of the Petitioner to its original number; (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 10% of his total liability. 10% of the total liability is to the tune of Rs. 11,08,961/-. 5. It is the case of the writ applicant that on account of some communication gap, he was not in a position to make the pre-deposit and in such circumstances, the appeal came to be dismissed vide order dated 18.08.2021. The operative part of the impugned order passed by the Commissioner (Appeals) reads thus: "4. On going through the Appeal Memorandum, I find that the Appellant has mentioned 'NA' against details of pre-deposit under column No. 15 of form GST APL-01. Further, the Appellant vide letter dated 10.5.2021 has stated that 'Since there is no demand of tax or denial of ITC confirmed, depositing any amount towards mandatory pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned counsel appearing for the writ applicant submit that his client is ready and willing to deposit an amount of Rs. 11,08,961/- in accordance with Section 107(6) of the Act within a period of two weeks from today. His request is that his client may be permitted to deposit this amount so that his appeal can be restored and heard on merits. 10. There should not be any difficulty in acceding to the request made by the learned counsel appearing for the writ applicant. 11. We dispose of this writ application with a direction that the writ applicant shall deposit the amount of Rs. 11,08,961/- within a period of two weeks with the Office of the Commissioner (Appeals) in accordance with Section 107(6) of the Act. If this amount is depos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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