2025 (3) TMI 663

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..... Kumar Kundu Learned counsel appearing for the petitioner submits that an order dated 23rd November, 2023 was passed on 19th December, 2023 in Form GST DRC 07, raising a demand of tax of Rs. 13,47,828/- along with 10 per cent penalty of Rs. 1,34,783/- totaling to Rs. 14,82,611/- (equally segregated under CGST and WBGST). Being aggrieved with the order, an appeal was preferred before the appellate .....

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..... had also made a pre-deposit of Rs. 10,900/- as is required for maintaining the appeal. As such there is no lack of bona fide on the part of the petitioner in preferring the appeal. There appears to be a delay of 19 days in filing the appeal. Taking into consideration that the petitioner is a small businessman and there is no lack of bona fide on the part of the petitioner and one does not stand t .....

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