2021 (5) TMI 168

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.... 2. The Petitioner is aggrieved by the requirement under Section 107 of the Orissa Goods and Service Tax Act (OGST Act), read with Rule 108 of Orissa Goods and Service Tax Rules (OGST Rules) that mandates deposit of 10% of the demand as a predeposit for the appeal to be considered. 3. Counsel for the Petitioner submits that since the Petitioner has no financial means at this stage, his is unable....

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....ught it fit to reduce the pre-deposit from 25% to 10%. However, this Court is not persuaded to adopt that approach in view of the clear language of the statute applicable here. 5. It is noticed that under Section 107 of the OGST Act upon making a pre-deposit of 10% there is an automatic stay of the balance 90% of demand, which cannot, in the circumstances, be said to be unfair or unreasonable. 6....