2024 (3) TMI 389

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....iban For the Respondent : Mr. S. Gurumoorthy, Senior Standing Counsel ORDER The petitioner seeks a mandamus to grant exemption from payment of pre-deposit as a condition for entertaining the appeal against the order-in-original dated 14.09.2023. 2. The petitioner asserts that it sold dry dates without adding GST thereto in the bona fide belief that dry dates are not liable to GST until Notific....

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.... an appeal subject to conditions specified in Section 107 thereof. The right to appeal flows from the statute and can only be exercised subject to conditions specified therein. In these circumstances, a mandamus cannot be issued to direct the respondent to deviate from statutory prescription. 6. The order sought to be appealed against was issued on 14.09.2023. The period of limitation is 90 days ....