9911796707
TMI Blog2025 (4) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT - 2025:KER:25388 X X X X Extracts X X X X X X X X Extracts X X X X ..... rement to make the pre-deposit. It was also noticed by the petitioner that the portal of the appellate authority showed the requirement of 10% deposit as 'NIL', but the appeal is shown as active. In such a scenario petitioner has approached this Court once again seeking a direction to extend the benefit under Section 128A of the CGST Act. 2. Petitioner apprehends that since the portal shows the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the scope of this Amnesty Scheme. Section 74 deals with situations involving fraud, wilful misrepresentation, or suppression of facts, which are considered serious contraventions, which is not the case here. Moreover, the 3rd Respondent Appellate Authority is not required to take any action for the Petitioner to avail the benefit of Section 128A. Petitioner has to file separate application in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has paid the entire tax imposed in the order of determination, they are at liberty to apply for the benefit under Section 128A CGST Act. If any difficulty is encountered in filing Form SPL-02; petitioner can approach the 4th respondent, who shall immediately take appropriate measures to rectify any technical glitches to enable the petitioner to claim the benefit under Section 128A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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