2023 (3) TMI 935

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.... For the Respondent Through: Mr. Aditya Singla, Sr. SC, CBIC ORDER 1. The petitioner has filed the present petition, inter alia, seeking waiver of pre-deposit of 7.5% of duty for maintaining an appeal against the order-in-original dated 26.11.2021, passed by the Commissioner, Adjudication, Central Tax, GST, Delhi East. 2. The petitioner claims that the interest of the revenue is fully ....

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....endered illusory as the petitioner is not in a position to make the pre-deposit of 7.5% of the demand. 6. He submits that the proceedings under Real Estate (Regulation & Development) Act, 2016 ("RERA"), has commenced against the petitioner and the petitioner does not have the adequate funds to make the pre-deposit. It is also contended on behalf of the petitioner that the CENVAT credits availab....