2023 (4) TMI 962

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.... 1 FOR THE RESPONDENT(S) NO. 2,3,4 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 22.07.20....

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....as not ready to pay the pre-deposit amount. 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 petitione....

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....period 2019-20 were issued. 3.3 It is the case 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 pr....

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....pellate authority whereas sub-section 6 contemplates payment 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 im....