2025 (3) TMI 663

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....Mr. Bipul Kumar Mandal and Mr. Pradip Kumar Kundu Learned counsel appearing for the petitioner submits that an order dated 23rd November, 2023 was passed on 19th December, 2023 in Form GST DRC 07, raising a demand of tax of Rs. 13,47,828/- along with 10 per cent penalty of Rs. 1,34,783/- totaling to Rs. 14,82,611/- (equally segregated under CGST and WBGST). Being aggrieved with the order, an ap....

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....h the filing of the appeal, the petitioner had also made a pre-deposit of Rs. 10,900/- as is required for maintaining the appeal. As such there is no lack of bona fide on the part of the petitioner in preferring the appeal. There appears to be a delay of 19 days in filing the appeal. Taking into consideration that the petitioner is a small businessman and there is no lack of bona fide on the pa....