2024 (5) TMI 968

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..... tion of appeal filed - requirement of pre-deposit - blocking of ITC - HELD THAT:- Reliance placed in the case of M/S. LARSEN AND TOUBRO LIMITED, CHENNAI REGIONAL OFFICE, REPRESENTED BY ITS MANAGER (INDIRECT TAXES) K. PATTABIRAMAN VERSUS THE JOINT COMMISSIONER (ST) , THE DEPUTY COMMISSIONER (ST) [ 2023 (9) TMI 271 - MADRAS HIGH COURT] to state that the petitioner is not required to pre-deposit any .....

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..... ndent : Mr.N.Dilipkumar, Standing Counsel ORDER Petitioner is aggrieved by the impugned order in Appeal No.MADCGST- ADC-APP-077 dated 10.08.2022 passed by the 1st respondent. By the impugned order the 1st respondent has rejected the appeal filed by the petitioner on 03.03.2022 online against Order-in-Original No.1 of 2021- GST dated 31.12.2021. 2. The case of the petitioner is that petitioner need .....

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..... posit of the amount as is contemplated u/s. 107 of GST Act, 2017 from the petitioner's electronic credit ledger. 4. Under these circumstance Writ Petition is liable to be dismissed. However, liberty is given to the petitioner to deposit the amount u/s. 105 of the disputed amount through cash or through its electronic credit ledger within a period of 30 days from the date of receipt of a copy o .....

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