2026 (2) TMI 596

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....469 of 2026 - -<br>GST<br>HON'BLE THE CHIEF JUSTICE M. S. SONAK AND HON&#39;BLE MR. JUSTICE RAJESH SHANKAR For the Petitioner: Ms. Amrita Sinha, Advocate, Mrs. Shweta Suman, Advocate, Ms. Pragunee Kashyap, Advocate. For the Respondents: Mr. P.A.S. Pati, Sr. SC, CGST. ORDER 1. Heard learned counsel for the parties. 2. With the consent of and at the request of the learned counsel for ....

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.... for adjudication, still, some of the members have already been appointed and e-filing of appeals is permitted. He refers to a provisional acknowledgment for submission of a departmental appeal dated 28.01.2026 on record in support of his submission. Further, Mr. Pati states that if a pre-deposit of 20% is made, then, the department does not initiate any coercive measures to enforce the demand. ....

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.... Rs. 23.85 lakhs already made at the first appellate stage, we agree that there would be no question of making any further pre-deposit for instituting an appeal against the impugned order dated 30.06.2025. 8. Ms. Sinha states that the petitioner will appeal the impugned order dated 30.06.2025 within a maximum of four weeks from today. If such appeal is indeed filed within four weeks from today,....