2020 (12) TMI 233

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....rivastava, learned counsel For the Respondent : Shri Pushpendra Yadav, learned Additional Advocate General ORDER PER : SANJAY YADAV, ACTING CHIEF JUSTICE. Petitioner, a registered tax payer under the Goods and Services Tax Act, owns a dealership of Skoda Car and is engaged in the sales of cars and service. The grievance of the petitioner is that having been subjected to summons under S....

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....entral Goods and Services Tax Act, 2017 and merely because the petitioner has to pre-deposit, therefore, instead of appeal present petition is filed, we are not inclined to cause indulgence. Sub-sections (5) and (6) of Section 107 clearly stipulates: "Section 107. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. ....