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2024 (7) TMI 665

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..... Considering the fact that the petitioner is still a going concerned engaged in business, this Court is inclined to set aside the impugned order rejecting the petitioner's appeal in limine by directing the first respondent to dispose of the appeal on merits and in accordance with law. The petitioner shall, however, deposit 10% of the disputed tax, as is contemplated under Section 107 of the re .....

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..... .2024 against the demand notice, dated 19.10.2023 for the assessment year 2021-22, has been rejected on the ground of limitation. 3. The learned counsel for the petitioner submits that there was an error in paying the tax. It is submitted that instead of paying the amount in Bill to Customer, it has been paid in Business to Business category and thus, the petitioner has been mulcted with the tax l .....

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..... that the petitioner is still a going concerned engaged in business, this Court is inclined to set aside the impugned order rejecting the petitioner's appeal in limine by directing the first respondent to dispose of the appeal on merits and in accordance with law. 6. The petitioner shall, however, deposit 10% of the disputed tax, as is contemplated under Section 107 of the respective GST enact .....

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