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TMI Blog2021 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 27-8-2021 X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 the appeal cannot be heard on merits. Learned counsel submits that the said order is wrong on factual grounds since the entire tax liability was deducted, therefore the deposit of 10% amount while filing the appeal would automatically stand satisfied. 2. Learned State counsel was directed to seek instructions. He would submit that the entire tax liability was deducted on 15/01/2020 as no stay w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However ignoring the said deduction lastly the order have been passed dismissing the appeal on 17/06/2020 by Annexure P-1 on the ground that 10% amount has not been deposited which is required as per Section 107 (6)(b) of the Central Goods and Services Tax Act, 2017. 4. If the entire amount of tax liability has been deducted on 15/01/2020 and the appeal was pending along with an application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is deposited till date. The entire tax part having been deducted, it is directed that the respondent shall hear the application for condonation of delay and if the application for condonation of delay is allowed, then the respondent may hear the appeal on merits. Therefore, in view of such observation, the order dated 17/06/2020 (Annexure P-1) is set aside. The respondents are directed to decid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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