9911796707
TMI Blog2024 (12) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... it of 10% of the disputed tax amount under Section 107 of the Central Goods Services Tax Act, 2017 in order to enable the Petitioner to file an appeal - HELD THAT:- This Court has not examined the legislative scheme. However, at this stage, the Petitioner now prays that he may be given four weeks additional time to file the appeal. Considering the fact that the issue as to whether any exemption, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution of India seeking issuance of a writ in the nature of mandamus directing waiver from payment of the mandatory statutory pre-deposit of 10% of the disputed tax amount under Section 107 of the Central Goods Services Tax Act, 2017 (hereinafter referred to as CGST Act ) in order to enable the Petitioner to file an appeal against the orders dated 29th August, 2024 and 19th November, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit. Thus, a demand of Rs. 2,53,15,600/- (Two Crores Fifty Three Lakhs Fifteen Thousand Six Hundred only) as principal and a sum of Rs. 4,89,20,836/- (Four Crore Eighty Nine Lakhs Twenty Thousand Eight Hundred Thirty Six only) including penalty and interest had been raised by the Department. 5. The Petitioner thereafter moved an application seeking review of the said final order passed on 29th Aug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Act has not been vested with the discretion to give any waiver of the pre-deposit. This has been a conscious departure taken by the Legislature in the case of GST payment which is very crucial. 8. This Court has not examined the legislative scheme. However, at this stage, the Petitioner now prays that he may be given four weeks additional time to file the appeal. 9. Considering the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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