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2021 (5) TMI 168 - HC - GSTMaintainability of appeal - requirement of compliance with mandatory pre-deposit - Section 107 of the Orissa Goods and Service Tax Act (OGST Act), read with Rule 108 of Orissa Goods and Service Tax Rules (OGST Rules) - HELD THAT:- Section 107 of the OGST Act is a mandatory provision and there is no discretion with the appellate authority to waive the requirement of pre-deposit. Even this Court cannot direct the appellate forum to do so contrary to the statute - It is noticed that under Section 107 of the OGST Act upon making a pre-deposit of 10% there is an automatic stay of the balance 90% of demand, which cannot, in the circumstances, be said to be unfair or unreasonable. In that view of the matter the Court is not inclined to entertain the present petition - Petition dismissed.
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