AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2026 (4) TMI 1714
X X X X Extracts X X X X
X X X X Extracts X X X X
....Sri K.P. Amarnath Reddy Counsel for the Respondent : Sri Dominic Fernandes (Senior Standing Counsel for CBIC) ORDER: Learned counsel Sri K.P. Amarnath Reddy appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondent No.1 - Goods and Services Tax Network (GSTN). Sri K. Sai Akarsh, learned Assist....
X X X X Extracts X X X X
X X X X Extracts X X X X
....x dues had already been paid and no case of penalty could be made out. However, 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 Senio....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of law and facts in its appeal. 5. In the facts and circumstances noted above, 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, si....