2025 (5) TMI 632

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....deep Jain & Shubhankar Jha, Advs. (M: 9212023661) For the Respondent Through: Ms. Monica Benjamin, SSC, Ms. Nancy Jain, Adv. (M: 8882573792) ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 26028/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5703/2025 & CMAPPL. 26027/2025 (for stay) 3. The present peti....

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....case of Mr. Jain, ld. Counsel for the Petitioner is two fold: i. Firstly, that the reply filed by the Petitioner on 15th April, 2024 in response to the show cause notice bearing no. SCN- 03/AKM/22-23 issued u/s 74 of Central Goods and Service Tax Act, 2017 dated 31st March, 2023 has not been considered by the Department; ii. Secondly, it is submitted that the personal hearing not....

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....bstantial part of the 10% pre-deposit which has to be furnished mandatorily in order to file an appeal under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter, 'the CGST Act'). 9. Accordingly, let the Petitioner approach the appellate authority under Section 107 of the CGST Act along with the remaining pre-deposit amount within 30 days. If the Petitioner approaches the app....