2025 (2) TMI 248

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....HANDANI(7781) FOR THE RESPONDENT(S) NO. 2,3 MR ANKIT SHAH(6371) FOR THE RESPONDENT(S) NO. 1 ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Heard learned advocate Mr.Abhishek Rastogi through video conference with learned advocate Mr.Bhavesh B. Chokshi for the petitioner and learned advocate Mr.Deepak N. Khanchandani for the respondent Nos.2 and 3. 2. By way of this petiti....

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.... Section 112(8) of the GST Act as amended from 01.11.2024, the petitioner is liable to pay only 10% of the amount of tax to prefer an Appeal before the Tribunal. 3.2. It was therefore submitted that the petitioner may be relegated to file an Appeal before the Tribunal under provisions of Section 112 of the GST Act with a pre-depoiste amount of 10% as per the provisions of Section 112(8) of the ....