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2023 (6) TMI 230 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - requirement of compliance with the pre-deposit - time limitation - HELD THAT:- The petitioner had filed the writ petition under Article 226 of the Constitution of India, in M/s Classic Decorators v. Assistant Commissioner, CGST Division & Ors. [2023 (2) TMI 235 - DELHI HIGH COURT], impugning the order in original passed by the Adjudicating Authority. The said petition was disposed of on 31.01.2023 on the ground that the petitioner has an equally efficacious alternate remedy. This Court had also observed that, prima facie, the petitioner’s contention that the order-in-original is barred by limitation is merited. The amount of pre-deposit required is 7.5% of the total demand, which is not a large sum. There is no averment that the requirement of pre-deposit has rendered the appellate remedy illusory or that the petitioner is anyway impeded from availing the same. There are no ground to interfere with the impugned order - petition disposed off.
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