2021 (12) TMI 1100

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....ST<br>Hon&#39;ble Shri Justice Sanjay S. Agrawal For the Petitioner : Shri Amit Banarjee, Advocate. For the Respondents/State : Shri Avinash K. Mishra, G.A., on advance copy ORDER ON BOARD 1. The petitioner has filed this petition questioning the propriety of order dated 04-12-2021 (Annexure P-1) passed by the respondent No.3-Joint Commissioner, State Taxes, Durg, whereby the appeal pr....

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....ame vide order dated 04-12-2021 (Annexure P-1) as the petitioner has failed to deposit 10% of the remaining tax amount required to be made mandatorily under clause(b) of sub section(6) of Section-107 of the Act of 2017, which is relevant for the purpose, reads as under:- Section-107. ------ (1) to (5) ---- (6) "No appeal shall be filed under sub-section(1), unless the appellant h....

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....appealable one as statutory appeal is provided under Section 112 of the Act of 2017 before the Appellate Tribunal and without filing the said remedy, the instant petition has been filed, which is rather pre-matured in nature and deserves to be rejected. 6. In view of above, I am not inclined to entertain this petition at this stage. However, the liberty is granted to the petitioner that if he m....