9911796707
TMI Blog2025 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... said period could be condoned if acceptable cause is shown - Section 107 (6) (b) of 2017 Act states that no appeal shall be filed under Section 107 (1) of 2017 Act, unless the appellant pay a sum equal to 10% of the remaining amount of tax in dispute arising from the order under appeal. In the instant case, though the petitioner has not deposited the amount as required under Section 107 (6) (b) of 2017 Act along with appeal, but deposited the said 10% of the amount within five days from the date of filing of the appeal. Both filing of the appeal and deposit as required under Section 107 (6) (b) of 2017 Act was within the period of limitation prescribed under Section 107 (1) of 2017 Act. A liberal interpretation is to be given to Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 74 of the Goods and Services Tax Act, 2017 (for short '2017 Act'). Learned counsel would submit that Section 107 of 2017 Act provides appeal remedy against the said order and it also provides for three months time to file appeal. It is submitted that against original order, the petitioner preferred an appeal before respondent No. 2 on 02.12.2021, which was within the time prescribed under Section 107 of 2017 Act. Further, learned counsel would submit that the amount of 10% statutory deposit was made five days later i.e., 07.12.2021, which was within the period of limitation. Learned counsel for the petitioner would submit that respondent No. 2-Appellate Authority committed grave error in dismissing the appeal without taking no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount as required under Section 107 (6) (b) of 2017 Act along with appeal, but deposited the said 10% of the amount within five days from the date of filing of the appeal. Both filing of the appeal and deposit as required under Section 107 (6) (b) of 2017 Act was within the period of limitation prescribed under Section 107 (1) of 2017 Act. A liberal interpretation is to be given to Section 107 (6) of 2017 Act and if the statutory deposit as required is made within the limitation prescribed under Section 107 (1) of 2017 Act, then it shall be treated as deposit made along with appeal. The petitioner filed an appeal as well as deposited the statutory deposit within the period of limitation prescribed under Section 107 (1) of 2017 Act. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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