2026 (3) TMI 969

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.... - Advocate For the Respondent No.1/Union of India : Shri Gajendra Singh Thakur - Advocate ORDER PER: JUSTICE VIVEK RUSIA The petitioner- company has filed the present petition under Article 226 of the Constitution of India challenging the Order-in-Original dated 28.12.2025 passed under Section 74 of the Central Goods and Services Tax Act, 2017 (in short "CGST Act") in 59/AC/GST/JBP-1/....

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....it or not in a position to deposit 10% amount of the total demand as a statutory pre-condition of deposit. There is also no provision for filing an application in advance seeking waiver of mandatory pre-deposit condition. As per language of Section 107(6)(b) of the CGST Act, "No appeal shall be filed unless the appellant has deposited 10% amount of the total demand" Clause (b) of Sub-Section 6 of ....