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TMI Blog2024 (2) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ate For the Respondents : Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Vivek Prasad, GP-7 JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is before this Court since he filed a delayed appeal which is said to have been rejected by Annexure-P/6 for reason of the appeal having not been filed within the period of limitation. Section 107 of the BGST Act provides for three months time to file an appeal and a further time of one month in which an appeal could be filed with satisfactory explanation, for the delay occasioned. 2. The appeal filed in the above case, rejected by Annexure-P/6 was beyond even the one month period provided under Section 107 of the BGST Act. This Court and the Hon'ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent 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, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified in para 3 of this notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Notification by paying up the deficient amounts as would be required to maintain the appeal under the notification.
9. We specifically say the deficient amount, since on filing the appeal 10% of the amount of tax in dispute arising from the order impugned would/ought to have been remitted.
10. We set aside the impugned order dated 18.05.2023 at Annexure-P/6 on condition of the assessee satisfying the aforesaid conditions before the time stipulated in Notification; i.e. 31.01.2024, in which event, the appeal would be taken up and considered on merits. And if the conditions are not satisfied, then necessarily the impugned order would stand restored.
11. We allow the writ petition on the above terms. X X X X Extracts X X X X X X X X Extracts X X X X
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