9911796707
TMI Blog2024 (9) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... complied with the mandatory condition of pre-deposit of 10% of the disputed tax - grievance of the petitioner is however the dismissal of the appeal without putting the petitioner on notice of the non-compliance relating to pre-deposit for entertaining the appeal resulting in denial of an opportunity to the petitioner to demonstrate/establish that the statutory pre-deposit has been complied with. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t respondent on the premise that the appeals filed by the petitioner against the order in original dated 23.11.2022 has been rejected on the ground that the petitioner has not complied with the mandatory condition of pre-deposit of 10% of the disputed tax amount of Rs. 37,53,599/-. 2. It is submitted by the learned counsel for the petitioner that the petitioner had preferred an appeal against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndated under Section 107 (6)(b) of CGST Act, 2017. Accordingly, I hold that the appeal is liable to be rejected on the grounds of non payment of mandatory pre-deposit in terms of Section 107(6) of CGST Act, 2017, without going into the merits of the appeals. 3. It was submitted that the petitioner was never put on notice of the fact that they have not complied with 10% pre-deposit and thus the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaining the appeal resulting in denial of an opportunity to the petitioner to demonstrate/establish that the statutory pre-deposit has been complied with. 6. This Court finds merit in the above grievance. In the circumstances, this Court is of the view that the matters may be remitted back to the appellate authority. The petitioner shall establish that all the conditions relating to appeal includ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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