9911796707
TMI Blog2025 (4) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... vices Tax Act, 2017 (hereinafter, the Act). 3. The case of the Petitioner is that a Show Cause Notice No. 11/2022-23 vide C.No. GEXCOM/AE/VRFN/OTH/157-AE/O/o/Commr-GST-Delhi(E)/1593 dated 14th June, 2022, was issued by the Respondent-Department- Commissioner (Appeals-1) Central Tax GST in respect of wrongful availment of Input Tax Credit (hereinafter, ITC) by the Petitioner during the period 2017-18, 2018-19 and 2019-20. 4. The submission of the Petitioner is that there were some mistakes in the Returns filed, at the time when the transition took place into the GST regime and due to such mistakes on part of the accountant of the Petitioner, wrong turnover was mentioned, though, ITC was never availed on the said amount. Secondly, it is sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion raised herein is whether the requirements mandated in terms of Section 107 (6) of the Act for pre-deposit can be waived or not. Section 107 (6) of the Act reads as under: "(6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, [subject to a maximum of twenty-five crore rupees,] in relation to which the appeal has been filed. [Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by the Supreme Court in appeal thereagainst, we are bound, by Article 141 of the Constitution of India, to follow the law laid down in Anjani Technoplast (supra), in preference to that laid down in Pioneer Corporation (supra), Manoj Kumar Jha (supra) and Shubh Impex (supra). xxxx 21. Inasmuch as the judgment in Pioneer Corporation (supra), Shubh Impex (supra) and Manoj Kumar Jha (supra) are contrary to the law laid down in Anjani Technoplast (supra) as well as to the law laid down in Vice-Chancellor, University of Allahabad v. Dr. Anand Prakash Mishra (supra), A.B. Bhaskara Rao v. C.B.I. (supra), Manish Goel v. Rohini Goel (supra) and State of Bihar v. Arvind Kumar (supra), none of which have been noticed in the said decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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