{"id":72293,"date":"2025-08-13T07:27:36","date_gmt":"2025-08-13T01:57:36","guid":{"rendered":""},"modified":"2025-08-13T07:27:36","modified_gmt":"2025-08-13T01:57:36","slug":"petition-dismissed-under-section-61-wbgst-cgst-act-for-delay-and-non-payment-of-demand","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72293","title":{"rendered":"Petition Dismissed Under Section 61 WBGST\/CGST Act for Delay and Non-Payment of Demand"},"content":{"rendered":"<p>Petition Dismissed Under Section 61 WBGST\/CGST Act for Delay and Non-Payment of Demand<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petition filed under section 61 of the WBGST\/CGST Act, 2017, due to the petitioner&#39;s unexplained delay in filing the appeal and failure to pay a substantial outstanding demand. Despite being notified of discrepancies, the petitioner neither complied with the payment requirements nor responded to the Court&#39;s offer to secure Rs. 1 crore as security. The Court held that<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91559\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition Dismissed Under Section 61 WBGST\/CGST Act for Delay and Non-Payment of DemandCase-LawsGSTThe HC dismissed the petition filed under section 61 of the WBGST\/CGST Act, 2017, due to the petitioner&#8217;s unexplained delay in filing the appeal and failure <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72293","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72293"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72293\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}