2024 (10) TMI 966

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....SANJAY VASHISTH Mr. Amrinder Singh, Advocate for the petitioner. Mr. Sunish Bindlish, Senior Standing Counsel, for the respondents/revenue. ORDER SANJEEV PRAKASH SHARMA, J. (Oral) 1. The short point involved in this Writ Petition is that the petitioner had preferred an Appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (for short "the CGST Act") which has not b....

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....) of the CGST Act would be attracted in Cases where the Assessee deposits the entire amount while challenging/disputing the same, however, the same amount shall be treated to be sufficient for the purpose of hearing the Appeal without insisting on pre-deposit. The petitioner in the present case having already deposited the entire amount, though in dispute, it needs not be further asked to deposit ....