2023 (3) TMI 935

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....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 protected as the petitioner is entitled ....

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.... 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 available may be directed to be appropriated to dischar....