2024 (9) TMI 1816

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..... Gurneet Kaur, Adv. For the Respondent : Mr. Vivek Gurunani, Adv., Mr. Kanishk Maurya, Adv., Mr. Pranjal Tripathi, Adv. ORDER The arguments for the application for waiver of pre-deposit is argued from both sides. Ld. Counsel for the appellant submitted that the provision under which the penalty was levied i.e., Section 6(3)(i) was omitted by the Finance Act, 2015. He emphasized that t....

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.... case of the financial hardship. Furthermore, the case was based on clear cut admission on the part of the appellant which is not denied even now. He further submitted that the omission of the concerned provision was only w.e.f. 15.10.2019, and has no impact in the present case. Submitted the contentions from both sides, at this stage, without going into the merits of the case, I am of the view....