2021 (7) TMI 528

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.... Mr. Vikram Nankani, Senior Advocate with Mr. J. Supekar, Advocate for the Applicant. Ms. Asha Desai, Senior Standing Counsel for the Respondent nos.1 to 4.   P.C. : Heard Mr. Vikram Nankani, the learned Senior Advocate, who appears along with Mr. J. Supekar, for the applicant and Ms. Asha Desai, the learned Senior Standing Counsel for the respondents. 2. This is a consolidated....

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....e application with the prayer clause, for interim relief made therein is taken up for consideration. 7. Mr. Nankani submitted that the adjudication order dated 18/2/2021 has been made by the Commissioner of Central Goods & Service Tax raising a demand for payment of service tax by the petitioners. He submits that the issue involved in the main petition is covered by the decision of the Division....

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....f the statutory requirements deposit of 10% is contemplated when the appeal is to be instituted before the Tribunal. She submits that since the petitioners seek to challenge the adjudication order in this proceedings, it is only appropriate that they deposit 10% of the demanded amount. 9. At this stage, we will not go into the issue whether the deposit should be 7.5% or 10% because, we feel tha....