2025 (2) TMI 669

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..... HELD THAT:- The Writ Petition is disposed of.
B.P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. For the Petitioner: Mr. Sriram Sridharan, a/w Shanmuga Dev, Aditi Jain Advocates. For the Respondent Nos. 2 and 3: Mr. Ram Ochani a/w Sangeeta Yadav, Advocates. P.C. 1. The above Writ Petition is filed seeking the following reliefs:- "(a) that this Hon'ble Court be pleased to issue a Writ of Ce .....

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..... e online portal under the GSTIN 26AABCI7776B1ZK and consequently, to allow the Petitioner to file an appeal in the online portal challenging the said Order dated 09.07.2024 under Section 107 of the CGST Act. Alternatively, the Respondent No. 2 may be directed to accept manual filing of the appeal by the Petitioner against the said Order dated 09.07.2024; (c) that this Hon'ble Court be pleased t .....

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..... t Petition is allowed in terms of prayer clause (b). 5. According to the Petitioner it has already made a pre-deposit of 10% as mandated under Section 107 of Central Goods and Service Tax Act, 2017. The department shall verify the aforesaid fact and if found that such deposit is in fact made, shall entertain the Appeal to be filed by the Petitioner. 6. The Writ Petition is disposed of in the afo .....

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