Whether appellate authority can entertain appeal without payment of pre-deposit ?
Issue Favourable to Tax Payer ?:- no
Held: The petitioners had preferred an appeal challenging the said order. Although, the learned advocate for the petit.....
Issue Favourable to Tax Payer ?:- yes
Held: On perusal of the impugned order dated 05.12.2024 (paragraph-6), it is revealed that the Appellate Authorit.....
Issue Favourable to Tax Payer ?:- no
Held - As per section 107(6) of the CGST Act, 2017, no appeal shall be filed unless the Appellant has paid admitted ta.....