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TMI Blog2024 (11) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... H COURT - HC - Dated:- 28-8-2024 - Civil Writ Jurisdiction Case No. 12695 of 2024 - - - GST - Rejection of appeal on the ground that the ten per cent has to be paid from the Electronic Cash Ledger - HELD THAT:- N/N. 53/2023 dated 02.11.2023 issued by the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs), which permitted filing of delayed appeals even beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pined that pending decision of the Hon ble Supreme Court, the appeal should be considered on merits. The order in appeal dated 14.01.2023 is set aside - petition allowed. - HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioners : Mr. Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Jha, Advocate Mr. Mukund Kumar, Advocate Mr. Akash Kumar, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. v. The State of Bihar Ors.(CWJC No. 1848 of 2023 anrlogous cases), decided on 19.09.2023. However, observations in Paragraphs 77 and 78 of the said judgment have been stayed on 04.12.2023 by the Hon ble Supreme Court in Special Leave to Appeal (C) No. 25437 of 2023. 3. We also notice from Notification No. 53/2023 dated 02.11.2023 issued by the Ministry of Finance, Department of Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, we notice that the Hon ble Supreme Court has stayed the Division Bench judgment and in such circumstances, especially since consideration of the appeal on merits is the question raised before us, we are of the opinion that pending decision of the Hon ble Supreme Court, the appeal should be considered on merits. 5. We hence, set aside the order in appeal dated 14.01.2023 and direct the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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