Petition dismissed for delay. Approach Appellate Commissioner after depositing 25% disputed tax (10% mandatory + 15% for delay). Deposit within 30 days.

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....Petition dismissed due to time limitation. Petitioners granted liberty to approach Appellate Commissioner u/s 107 of GST Act, subject to depositing 25% of disputed tax, with 10% being mandatory requirement u/s 107 and additional 15% for approaching court after expiry of limitation period. Petitioners directed to deposit 25% of disputed tax from Electronic Cash Register within 30 days from receipt of order. Petition disposed of.....