2026 (2) TMI 280

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....br>GST<br>Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. Joseph Prabakar For the Respondent : Mr. R. Gowri Shankar ORDER This writ petition has been filed to direct the 2nd respondent to take the appeal filed manually in their Office through Speed Post delivered on 06.01.2026 on record along with letter dated 05.01.2026 and dispose off the said Appeal in terms of the....

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....e, initially, the show cause notice dated 19.01.2024 was issued by the respondents demanding GST at the rate of 5% on the supply of Fish Meal. Subsequently, the original assessment order dated 22.04.2024 came to be passed by the 1st respondent, whereby, they confirmed the demand made in the show cause notice. Aggrieved over the same, the petitioner filed a writ petition in WP(MD)No.14068 of 2024, ....

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....dent on the ground that no statutory pre-deposit was paid. Hence, this petition. 5. In reply, the learned counsel for the respondent had confirmed the submissions made by the petitioner and requests this Court to pass appropriate orders. 6. Heard the learned counsel for the petitioner and the learned counsel for the respondents and also perused the entire materials available on record. 7.....

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....rmally, an appeal has to be preferred after payment of 10% of statutory pre-deposit in terms of the provisions of GST Law. Further, it was submitted by the petitioner that the issue, with regard to the levy tax on the supply of Fish Meal, has not attained its finality since a similar set of matters is still pending before the Hon&#39;ble Apex Court. When such being the case, the payment of statuto....