2021 (5) TMI 85

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.... P.Shome, Adv. For the Respondent(s) : Dr. N.Mozika, Sr. Adv. With Ms. S.A.Shallam, Adv. 1. Mr. K.Paul, learned counsel for the petitioner at the outset seeks leave to amend the cause title of the petition so as to enable him to challenge the order dated 24-02-2021 passed by the Joint Commissioner (Appeals), CGST, Central Excise & Customs, Guwahati and also to implead him as party respondent....

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....n 107(6)(b) of the CGST Act, 2017, as a precondition to maintainability of the appeal. 4. Dr. N.Mozika, learned Sr. counsel also fairly stated that if the petitioner makes the mandatory pre-deposit under the said Act, he has no objection to hear the petitioner's appeal on merit. 5. In above circumstances, present writ petition is disposed of by passing following order. (i) The petit....