2026 (7) TMI 2012

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....he Respondents: Mr. Sushant Keprate, Additional Advocate General. VIVEK SINGH THAKUR, JUDGE Notice. Mr. Sushant Keprate, Additional Advocate General, Advocate, appears, waives and accepts service of notice on behalf of respondents-State. 2. Petitioner has approached this Court for quashing of DRC- 07 final order dated 21.06.2025, passed by competent authority under Section 74 of GST Act, ....

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....etitioner, penalty has been increased from 25% to 100% and, therefore, he has justified the additional demand of Rs. 28,54,142/-. 5. Admittedly, petitioner has failed to prefer appeal within limitation period. 6. However, after hearing the parties, petitioner is permitted to file appeal under Section 107 of GST Act, subject to deposit of 50% of the amount demanded, i.e. Rs. 14,27,071/- with ....