TaxTMI 
TaxTMI 
2026 (9) TMI 1737
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....ndeep Sachdeva, Advocate. Counsel for Respondent: None. ORDER This appeal is pending for admission, in as much as the pre-deposit amount as per the proviso to subsection 112(8) of the CGST Act, 2017 has not been paid by the Appellant. 2. The matter was listed before this bench on 01.09.2026, "for admission (with defects)". Sh. Sandeep Sachdeva and Ms. Samyuktha Pentyala, Ld. Adv....
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....in Section 112(8) only with effect from 01.10.2025, and the proceedings in this case were initiated vide the said notices dated 30.12.2022 much prior to the coming into force of the amended proviso to Section 112(8). Accordingly, he contended that the amended proviso was not applicable to the present appeal and no pre-deposit of ten per cent of the penalty amount of Rs. 50,000/- was payable by the....
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....eals), CGST, Chandigarh. Vide the said order-in-appeal, the Commissioner (Appeals) has upheld the penalty of Rs. 25,000/- each (total Rs. 50,000/-) imposed on the Appellant under Section 122(3) of the GGST Act, 2017 in his role and responsibility as Managing Director of two units of M/s Weikfield Foods Pvt. Ltd. situated at Nalagarh, Himachal Pradesh & Pune, Maharashtra. Vide the said order-in-app....