2025 (12) TMI 440

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....k Sanyal. ORDER   1. Affidavit of service as filed today on behalf of the petitioner is taken on record. 2. The petitioner seeks leave to file a supplementary affidavit. Such leave is granted and the supplementary affidavit is taken on record. A copy thereof has already been served upon the learned advocate for the respondents. 3. The petitioner is aggrieved by an order dated May ....

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....ed, the respondent GST authorities have proceeded to recover the entire tax in dispute. Mr. Agarwal submits since the entire disputed tax has been recovered, the condition of statutory pre-deposit stands satisfied and therefore the petitioner should be afforded an opportunity of presenting its appeal on merits. 6. As regards the delay occasioned in approaching this Court, it is submitted that t....

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....uch view of the matter, the order impugned herein cannot be faulted. 9. However, having regard to the fact that the petitioner could not press its appeal before the appellate authority for want of compliance with the mandatory condition of pre-deposit in terms of Section 107(6) of the said Act of 2017 and the fact that the final fact finding authority i.e. the Appellate Tribunal has not yet bec....