2026 (9) TMI 941

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....mar Ramamoorthy For the Petitioner(s) : Mr.G Natarajan For the Respondent(s) : Mr.A.P.Srinivas, Sr. SC ORDER Challenging the appellate order dated 17.07.2026 rejecting the petitioner's appeal solely on the ground that the petitioner had not pre-deposited 10% of the penalty, the present writ petition has been filed. 2. Referring to detailed order dated 18.12.2025, learned counsel....

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....hree Thousand Six Hundred and Eighty only) (Rs.28,74,872 paid for the period 2018-19 Rs. 49,57,592/- paid for the period 2019-20 and Rs. 87,01,216/- paid for the period 2020-21) under Section 74(9) of CGST/TNGST Act,2017. iii. I confirm and appropriate the payment of interest amounting to Rs. 25,19,134/- (Rupees Twenty Five Lakh Nineteen Thousand One Hundred and Thirty Four only) (Rs.6,31....

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....y. This is akin to a decree. 6. The proviso to sub-section (6) of Section 107 reads as under: "Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten percent of the said penalty has been paid by the appellant." 7. As can be seen from the text of the proviso, said proviso is attra....