Maintainability of appeal - appeal rejected as being defective ...

Case Laws GST

December 9, 2023

Maintainability of appeal - appeal rejected as being defective for non-payment of the pre-deposit - the appeals filed by the instant petitioners u/s 107 of the CGST/BGST Act were not maintainable as the pre-deposit (10 percent) as per Section 107 (6)(b) of the Act, was not complied with by the petitioners - conclusion of the Appellate Authority that payment of pre-deposit (10 percent) can only be made through ECL, requires no interference by this court exercising jurisdiction under Article 226 of the Constitution of India. - HC

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Maintainability of appeal - appeal rejected as being defective ...

Case Laws GST

December 9, 2023

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