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TMI Blog2018 (11) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... dya, Advocate. For the Respondents : Mr. Rajesh Sharma, Assistant Solicitor General of India, And Mr. Rajiv Jiwan, Advocate, with Mr. Prashant Sharm ORDER SURYA KANT, CHIEF JUSTICE (ORAL). The petitioner-Company is aggrieved by the order dated 28th March, 2018 (Annexure P-3) passed by Joint Commissioner, Central Goods & Services Tax Commissionerate, Shimla. Vide the said order, the demand of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it may file an appeal within 60 days and "an appeal against this order shall lie before the Commissioner (Appeal) on payment of 7.5% of the duty demanded where duty or duty and penalty are in dispute or penalty, where penalty alone is in dispute." 3. In our considered view, once the petitioner has got efficacious alternative remedy of statutory appeal, the same ought to have been availed by it be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in the meanwhile to seek interim relief before the Appellate Forum. 6. As regards to the condition of pre-deposit, it appears to us that it would meet the ends of justice, if the petitioner is asked to make such pre-deposit in respect of the liabilities other than the penalty equivalent to the amount of services tax. Consequently, the Appellate Authority shall, on making pre-deposit by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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