2023 (4) TMI 962

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....3,4 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP FOR THE RESPONDENT(S) NO. 1 ORDER ( PER : HONOURABLE MR. JUSTICE N. V. ANJARIA ) Heard learned senior advocate Mr. Mihir Joshi assisted by learned advocate Mr.Anand Nainawati for the Petitioner. 2. What is prayed in this petition is to set aside the decision reflected in the letters/orders dated 22.07.2022 and 02.09.2022 issued by the Assist....

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....nt. 2.2 Accordingly, on the ground of non-payment of pre-deposit, the appeal was dis-allowed. 3. Noticing the bare facts to understand the controversy, the petitioner is engaged in the trading of business of supply of chewing tobacco and tobacco products. It is also been supplying the specialised supari and lime pouches. It is the case of the petitioner that principal business of the petitioner ....

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....of the petitioner that the notices mentioned gave different grounds. The case of the department was that the petitioner supplied products in composite way as chewing tobacco and the rate of GST was accordingly liable to be applied. On the other hand, it appears from the case of the petitioner that the items tobacco, supari and lime are different products supplied differently and respective rates o....

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....ayment of tax as pre-deposit to the condition precedent in respect of the appeal to be filed. 4.2 Sub-section (6) of Section 107 reads as under, "(6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten pe....