TMI Blog2024 (4) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... ing up the deficient amounts as would be required to maintain the appeal under the notification. The impugned order set aside on condition of the assessee satisfying the aforesaid conditions before the time stipulated in Notification; i.e. 31.01.2024, in which event, the appeal would be taken up and considered on merits - the writ petition is allowed. - MR. K. VINOD CHANDRAN AND MR. RAJIV ROY, JJ. For the Petitioner : Mr. Anurag Saurav, Advocate For the Respondent : Dr. K.N. Singh, ASG JUDGMENT The petitioner is before this Court since he filed a delayed appeal which is said to have been rejected by Annexure-5 for reason of the appeal having not been filed within the period of limitation. Section 107 of the BGST Act provides for three mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by deb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed and was dismissed by the first Appellate Authority. In such circumstances, it is only proper that the appeal be restored to the files of the Authority subject to the conditions under paragraph no. 3 being satisfied. 8. Hence the petitioner would be entitled to satisfy paragraph no. 3 of the aforesaid Notification by paying up the deficient amounts as would be required to maintain the appeal under the notification. 9. We specifically say the deficient amount, since on filing the appeal 10% of the amount of tax in dispute arising from the order impugned would/ought to have been remitted. 10. We set aside the impugned order dated 19.09.2023 at Annexure-5 on condition of the assessee satisfying the aforesaid conditions before the time sti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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