2026 (6) TMI 1227

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....& ORDER(ORAL) Heard Mr. M Nath, the learned Senior Counsel assisted by Mr. DP Borah, the learned counsel appearing on behalf of the petitioner. Also heard Mr. SC Keyal, the learned Senior Counsel as well as the learned Standing Counsel GST, assisted by Ms. P Das, the learned counsel. 2. The present writ petition has been filed by the petitioner challenging the order dated 30.08.2024 passed by the respondent No. 3, whereby the Appeal so filed by the petitioner was dismissed, and further the petitioner has also assailed the show cause notice dated 21.10.2021 and the order dated 12.07.2022 passed by the respondent No. 4. 3. At the outset, it is very pertinent to take note of that the petitioner being aggrieved by the order dated 12.07....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m along with the show cause notice and an envelope which is enclosed as Annexure-10 to the writ petition. It is under such circumstances the petitioner had approached the Appellate Authority by filing an Appeal. 7. The learned Senior Counsel for the petitioner further submitted that the issue which is the subject matter of the impugned order dated 12.07.2022 passed by the respondent No. 4 has already been dealt with by the Joint Commissioner, CGST, Mumbai West as would be apparent from the order dated 25.08.2022. The learned Senior Counsel, therefore, submitted that this very aspect was not taken into consideration by the respondent No. 4 in passing the impugned order dated 12.07.2022, and, therefore, the petitioner be exempted from paym....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....before the respondent No. 3, and the appeal so filed on 04.06.2024 by the petitioner before the respondent No. 3 shall be construed as an appeal filed within the period of limitation. 11. Insofar as the pre-deposit of 7.5% of the duty, or duty and penalty, which are in dispute, it being the mandate of Section 35F of the Act of 1944, read with the Finance Act of 1994, the petitioner has to deposit the said amount for the purpose of consideration of the Appeal on merits. 12. The petitioner is given 30(thirty) days time to deposit the said amount from today. 13. In view of the above, the instant writ petition, therefore, stands disposed of with the following observations and directions: (i). The order dated 30.08.2024 passed ....