Sri. Nandi Studio And Colour Lab Vs Assistant Commissioner of Central Tax
Date: February 18, 2025
Subject Matter
Section 107(6) allows for the deposit to be considered valid even if it was made shortly after the filing of the appeal but within the prescribed limitation period
Summary
The petitioner challenged an order from the Appellate Authority, which dismissed their appeal because the required statutory deposit of 10% of the disputed tax amount was not made at the time of the appeal. The original order had been issued under Se…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner is before this Court under Article 226 of the Constitution of India, questioning Annexure-B, Order bearing No.MYS-SPP-ADC/JC(A)-090-2022-23-GST dated 29.12.2022 passed by respondent No.2-Appellate Authority, by which the petitioner’s appeal is rejected solely on the ground that the statutory deposit of 10% is not deposited alon…