TMI Blog2022 (4) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... 961/- within a period of two weeks with the Office of the Commissioner (Appeals) in accordance with Section 107(6) of the Act. If this amount is deposited within the stipulated time then the appeal shall be restored to its original file and the Commissioner (Appeals) shall proceed to hear the appeal on its own merits. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 7458 of 2022 - - - Dated:- 20-4-2022 - HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE Appearance: Rahul L Gajera (9399) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. Having regard to the facts of the present litigation, we a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 18.08.2021 (Anx.E); (d) ex-parte ad interim relief in terms of para(c) above be granted; (e) such other and further reliefs as are deemed just and proper be granted. 3. It appears from the materials on record that the writ applicant is engaged in the business of supply of goods like iron and steel. The writ applicant is registered under the CGST Act. The writ applicant was assessed towards his liability under the GST by the Joint Commissioner, Central GST, Gandhidham. The Joint Commissioner upon conclusion of the assessment proceedings passed an order in original dated 06.01.2021 determining the total liability of the writ applicant to the tune of ₹ 1,10,89,614/-. 4. The writ applicant being dissatisfied with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 74 of the Act by filing the present appeal. Under the circumstances, the Appellant is required to pre-deposit 10% of confirmed amount i.e. ₹ 11,08,961/- in terms of Section 107(6) of the Act. Since, the Appellant has not made pre-deposit, the appeal filed by them is not sustainable. 5. In view of above, the present appeal cannot be entertained and is required to be dismissed for non-compliance of the provisions of Section 107(6) of the Act and I order accordingly. 6. I uphold the impugned order and dismiss the appeal filed by the Appellant. 6. No sooner the appeal came to be dismissed then the writ applicant started receiving notice towards recovery. In such circumstances referred to above, the writ applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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