2022 (7) TMI 868

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....GST<br>Hon'ble Mr. Justice Aparesh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioner : Mr. Ranjeet Kushwaha, Advocate For the Respondent : M/s P.A.S Pati, Ranjana Mukherjee, Advocates (for CGST) ORDER Petitioner has approached this Court as the statutory appeal being Appeal No. 23/RAN/2021 has been dismissed by the Commissioner (Appeals), Central GST & CX-, Ranchi- Responden....

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.... filed inter alia taking the plea that appeal was correctly dismissed in exercise of power under Section 142(7)(a) and 142(7)(b) of the CGST Act, 2017 read with Section 85(4) of the Finance Act, 1994 as per the provisions of Section 35F of the Central Excise Act, 1944 since the petitioner did not make the mandatory pre-deposit of 7.5% of the duty and penalty. Section 35F of the Central Excise Act,....

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.... passed during the peak of first wave of covid. The grounds of extreme financial hardship is understandable. The judgment of the Delhi High Court relied by the learned counsel for the respondent is of the year 2016 and cannot be applicable in the exceptional circumstances prevailing during the covid period. 5. Petitioner is now ready and willing to avail the alternative remedy of appeal and compl....