2024 (9) TMI 229

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....T<br>Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. A. Satheesh Murugan For the Respondents : Mr. N. Dilip Kumar Standing Counsel ORDER This Writ Petition is filed challenging the impugned order in Appeal No. 21/2023-MDU-GST-COMMR-APP dated 30.10.2023, passed by the first respondent on the premise that the appeals filed by the petitioner against the order in original ....

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....extracted hereunder: "7.7. In the light of the above, I find that the payment claimed to made through DRC-03s are not related to the disputed tax amount of Rs. 3,75,35,586/- on outward supply of cements to unregistered person without tax invoices and thus, the Appellant has not paid 10% pre-deposit as mandated under Section 107 (6)(b) of CGST Act, 2017. Accordingly, I hold that the appeal....

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....ng. Any appeal which has been filed without complying with the above pre-condition is liable to be dismissed. There can be no quarrel on this position. 5. The grievance of the petitioner is however the dismissal of the appeal without putting the petitioner on notice of the non-compliance relating to pre-deposit for entertaining the appeal resulting in denial of an opportunity to the petitioner ....