2022 (10) TMI 181

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r to file an appeal before the Competent Appellate Authority along with and appropriate application for considering the aforesaid factual aspect and if, the Appellate Authority comes to the conclusion that requirement of sub-sections 6 and 7 of Section 107 are complied with, the Competent Authority may pass appropriate order for refund of the remaining amount which is more than 10%. The petitio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Learned counsel for the petitioner submits that impugned order was passed on 17.06.2022. As per Section 107 of the said Act, the said order is appealable within a period of 90 days. The delay is also condonable as per the statutory provision. A conjoint reading of sub-section 6 and 7 of Section 107 of the GST Act makes it clear that if the appellant deposits a sum equal to 10% of the remaining a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uirement of sub-sections 6 and 7 of Section 107 are complied with, the Competent Authority may pass appropriate order for refund of the remaining amount which is more than 10%. Shri Ankit Agrawal, Government Advocate submits that the respondent has no objection if the petitioner prefers such an appeal along with appropriate application as stated above and the Appellate Authority may be directed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X