2025 (9) TMI 111

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.... Murugan For the Appellant : M/s.G.S.Menaga For the Respondents : Mr.R.Suresh Kumar Additional Government Pleader JUDGMENT G. ARUL MURUGAN, J. The writ petition was disposed of by an order dated 13.06.2025, whereby, the petitioner / appellant was relegated to the appellate authority to file an appeal under Section 107 of the Goods and Services Tax Act. The Writ Court, while disposin....

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....ing the statutory requirement of 10% of the deposit. 4. Heard both sides and perused the materials available on record. 5. The appellant/petitioner had initially without exhausting the appeal remedy under Section 107 of the Act had preferred the writ petition, but however, the Writ Court had disposed of the writ petition by relegating the petitioner / appellant to file the statutory appeal, ....