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2022 (2) TMI 618 - GUJARAT HIGH COURTMaintainability of application - availability of statutory remedy of appeal - appealable order or not - waiver of condition of pre-deposit - section 107 of CGST Act - grievance redressed by the writ-applicants is that instead of rewarding him, the Department has gone to the extent of holding the writ-applicants liable for such evasion by virtue of the impugned order passed by the Commissioner, CGST & CEX, Gandhinagar - HELD THAT:- The impugned order passed by the Commissioner, CGST & CEX, Gandhinagar is an appeal-able order under Section-107 of the C.G.S.T. Act. As a statutory remedy of appeal is available to the writ-applicants, this writ-application need not be entertained - It appears that the present writ-application has been filed only with a view to overcome the 10% of the pre-deposit. According to Mr. Dave, his client is an ordinary man and would not be in a position to even deposit ₹ 4,00,000/- towards 10% of the total demand. It is always open for the writ-applicant to prefer an appropriate application before the appellate authority with a prayer that the condition precedent of 10% of pre-deposit may be waived. If any such application is filed, the appellate authority shall look into all the relevant aspects of the matter including the entire background of the writ-applicant and take an appropriate decision on such application. It is kept open for the writ-applicant to challenge the same once there is a final adjudication as regards his liability to pay the amount of penalty - application disposed off.
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