2026 (9) TMI 331

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....ath Reddy Counsel for the Respondent : Mr. Dominic Fernandes, learned Senior Standing Counsel for CBIC ORDER: 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 repre....

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....spondence with the GSTN to 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 ....

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.... authority with an explanation 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 ....