2024 (3) TMI 389

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....or the Petitioner : Mr. R. Parthiban 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 d....

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.... Services Tax Act 2017 enables a party to file 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 ....