2026 (6) TMI 565

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....th Reddy Counsel for the Respondent : Mr. Dominic Fernandes, learned Senior Standing Counsel for CBIC PER HON'BLE SRI JUSTICE P.SAM KOSHY:- Heard Mr. K. P. Amarnath Reddy, learned counsel for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for CBIC appearing on behalf of respondent No.1; Mr. T. Chaitanya Kiran, learned Assistant Government Pleader representing Mr....

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....permit it to file an appeal without pre-deposit, as the outstanding tax 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 ....

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....ion for the delay within a stipulated period and take all such grounds 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 ....