2023 (9) TMI 1003

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....bodh Singh Jamwal, Advocate with Mr. Ashish Nanda, Advocate For the Respondent : Mr. Vishal Sharma, DSGI ORDER 01. The petitioner has called in question order No.SAA/UTL/2022-23/06 dated 01.12.2022 passed by the respondent No.2 in the appeal No.ARN AD380722000012S dated 30.07.2022 whereby the appeal filed by the petitioner has been dismissed for non-payment of 25% pre-deposit of the penal....

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....107 of CGST Act, 2017 and Section 21 of UTGST Act, 2017 is clear and unequivocal and makes the appeal maintainable only if the person filing appeal makes a pre-deposit to the tune of Rs.25% of the penalty with the respondents. It is true that the petitioner herein has instead of depositing the said pre-deposit amount with the respondents has deposited the same in the electronic cash ledger. 04.....