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2024 (7) TMI 165

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..... ed under Section 74 of the Act - HELD THAT:- The justice would be sub-served if the petitioner is directed to deposit with the GST authorities the sum equal to 5 % of the remaining amount of tax in dispute, in addition to the deposit already made under sub-section (6) of Section 107 of the said Act. The petitioner is directed to enclose all documents filed before the Appellate Authority in a compi .....

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..... er passed under Section 107 of the said Act before the Appellate Tribunal. Unfortunately, no Appellate Tribunal within the meaning of Section 112 of the said Act has been constituted. In such circumstances, the present writ petition has been filed. 4. It is submitted that there are substantial grounds for maintaining an appeal under Section 112 of the said Act. By drawing attention of this Court t .....

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..... on record, I am of the view that this matter should be heard. 7. Having regard to the aforesaid and taking into consideration the financial constraints of the petitioner, I am of the view that justice would be sub-served if the petitioner is directed to deposit with the GST authorities the sum equal to 5 % of the remaining amount of tax in dispute, in addition to the deposit already made under sub .....

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