2026 (1) TMI 100

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.... Sanjay Mishra - Advocates For the Respondents/State : Shri Rajvardhan Dutt Padraha - Govt. Advocate ORDER PER: JUSTICE VIVEK RUSIA By way of present writ petition under Article 226 of the Constitution of India, the petitioner is challenging the order dated 17.04.2025 (Annexure P/3) passed under Section 74 of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGS....

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....-original. 3. Since, the impugned order is appealable, therefore we decline to entertain the writ petition. Instead, we relegate the petitioner to prefer an appeal before the Appellate Authority. 4. So far the question of deposit of 10% is concerned, prima facie, we find substance in the argument advanced by learned counsel for the petitioner that by virtue of Section 75 of the CGST Act, 201....