TMI Blog2023 (12) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... A. No. 3497 of 2023 And C. M. P. Nos. 28570 & 28573 of 2023 - - - GST - Levy of penalty and interest without any jurisdiction - extension of time limit - HELD THAT:- The time limit fixed by the learned Judge for filing appeal with required pre-deposit, is extended by further period of eight weeks, which will take effect from today. Accordingly, the appellant shall file an appeal before the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid writ petition. According to them, the first respondent passed the Order-in-Original No.25 of 2023 (DGGI) dated 31.05.2023 without considering the submissions raised by the appellant, after having virtual hearing. The first respondent acted arbitrarily and passed the said order dated 31.05.2023 imposing penalty and interest under the provisions of Central Goods and Services Tax (CGST) Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y.... Aggrieved by the aforesaid order of the learned Judge, the present appeal has been preferred by the appellant herein. 3. Today, when the matter was taken up for consideration, the learned counsel for the appellant, after arguing some time, submitted that it would suffice, if the time limit granted by the learned Judge to file an appeal before the first respondent and pre-deposit of 10% of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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