9911796707
TMI Blog2024 (9) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... oner to raise all the submissions before the appellate authority, which undoubtedly will take into consideration and pass appropriate orders thereon. Considering the fact that the Division Bench had already protected the petitioner from recovery proceedings on the ground that the entire amount of IGST has already been paid by the petitioner and also considering the fact that as per provisions of Section 77 of the GST Act any registered person, which has paid Central or State Tax and subsequently it is held that he is liable to pay tax on the event which is subjected to Inter-State GST, the said amount wrongly deposited by him would be refunded so that he can pay tax as per the determination of the authorities and accordingly, this aspect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the Assessing Authority dated 10.06.2024 preferred a Writ Petition before this Court being Writ Tax No. 180 of 2024. In the said writ petition, the petitioner had challenged the order of the Assessing Authority on the ground that he has already paid tax under the IGST Act treating the transaction to be an Inter-State Transaction and he had deposited the amount of tax in State of Madhya Pradesh. This Court, considering the arguments of learned counsel for petitioner as well as the State, was of the view that the petitioner has equally efficacious remedy of an appeal before the appellate authority under Section 107 granted liberty to file an appeal within two weeks from the date of said order. This Court had also provided protecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d consequently proceeded to hold that the appeal was accordingly defective. It is the submission of the petitioner that the appeal is no longer pending, inasmuch as, the appellate authority has recorded a finding that there is defect in the appeal as the petitioner has failed to deposit 10% amount, is liable to pay under Section 107 (6) of the GST Act. 7. The fist appellate authority has further returned a finding that even the High Court has not passed any order exempting the petitioner to deposit 10% of the outstanding amount in terms of Section 107 (6) of the GST Act and accordingly, on this ground also he has rejected the application for interim relief. 8. Learned counsel for respondents on the other hand has opposed the writ petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities and accordingly, this aspect of this fact can be duly verified by the first appellate authority. 12. Accordingly, without entering into merits of the case, the appellate authority is directed to consider and decide the appeal preferred by the petitioner with expedition, say within a further period of two months from the date a certified copy of this order is produced before him, in case there is no legal impediment. 13. The respondents shall be at liberty to file their objections/written submission expeditiously say within a period of four weeks. 14. The petitioner undertakes to cooperate in the proceedings before the first appellate authority. The protection granted by the Division Bench of this Court in Writ Tax No. 180 of 2024 by m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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