2026 (2) TMI 653

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....Amarnath Reddy, Learned Counsel. For the Respondent No. 1: Sri Dominic Fernandes, Learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs. For the Respondent No. 4: Sri Arvind Kumar Kata. Sri K.P. Amarnath Reddy, learned counsel appears for petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs appears for....

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....wever, in that process, time for filing the appeal expired. It is contended by the learned counsel for the petitioner that the petitioner has good grounds to explain the delay. But, the petitioner may not be compelled to make the pre-deposit of 10% against the penalty amount in the aforesaid circumstances. 3. Learned Senior Standing Counsel appearing for GSTN submits that there is no power with....

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....bove, since there is no exemption for any taxpayer from making pre-deposit while filing the appeal under the GST regime, whether the liability of penalty or tax was rightly imposed or not would be the subject matter of appeal on merits, the same cannot be a ground to seek exemption from making the pre-deposit. However, since the petitioner had been in correspondence with the respondent authorities....