2024 (10) TMI 966

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..... that neither the provisions of Section 107(6)(a) nor of Section 107(6)(b) of the CGST Act would be attracted in Cases where the Assessee deposits the entire amount while challenging/disputing the same, however, the same amount shall be treated to be sufficient for the purpose of hearing the Appeal without insisting on pre-deposit. The petitioner in the present case having already deposited the en .....

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..... Section 107 of the Central Goods and Services Tax Act, 2017 (for short the CGST Act ) which has not been entertained by the respondents on the ground of non-payment of pre-deposit envisaged under Section 107 of the CGST Act. 2. Learned counsel for the petitioner submits that the petitioner deposited the entire amount demanded, though in dispute, and therefore, it cannot be said that he had to dep .....

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..... lready deposited the entire amount, though in dispute, it needs not be further asked to deposit amount either in terms of Section 107(6)(a) or 107(6)(b) of the CGST Act. 4. Accordingly, orders dated 31.05.2024 (Annexure P-1), rejecting the prayer of the petitioner for allowing its Appeal to be heard on merits and insisting on pre-deposit, is set aside with a further direction to the respondents to .....

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