2021 (3) TMI 190

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....petition is directed against the order of the Joint Commissioner, Central G.S.T., Central Excise and Customs, Jabalpur, whereby the following order has been passed against the petitioner - Vehicle Factory, Jabalpur :- "(i) I confirm the demand of Central Goods and Services Tax of Rs. 12,83,72,983/- (Rs. 12,35,59,429/- + Rs. 48,13,554/-) (Rs. Twelve Crore Eighty Three Lakhs Seventy Two Thousand N....

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.... under the provisions of Section 107 of the Central GST Act, 2017. Such appeal is to be filed within three months from the date on which the order is communicated to the affected party. The contention of learned counsel for the petitioner is that respondents may be directed not to insist on the pre-deposit. The petitioner had to approach this Court as the Appellate Authority may insist on pre-dep....