{"id":74399,"date":"2025-11-17T08:36:48","date_gmt":"2025-11-17T03:06:48","guid":{"rendered":""},"modified":"2025-11-17T08:36:48","modified_gmt":"2025-11-17T03:06:48","slug":"petition-dismissed-directed-to-pursue-appeal-under-s-107-cgst-act-with-required-pre-deposit-by-december-15","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74399","title":{"rendered":"Petition dismissed; directed to pursue appeal under s.107 CGST Act with required pre-deposit by December 15."},"content":{"rendered":"<p>Petition dismissed; directed to pursue appeal under s.107 CGST Act with required pre-deposit by December 15.<br \/>Case-Laws<br \/>GST<br \/>The HC disposed of the petition, upholding the imposition of recovery, interest and a substantial penalty arising from a Show Cause Notice dated 31 July 2023, while noting a factual dispute over whether personal hearing was afforded despite the Petitioner having filed a reply on 23 November 2023. Rather than adjudicating the merits, the Court directed the Petitioner<\/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=94242\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition dismissed; directed to pursue appeal under s.107 CGST Act with required pre-deposit by December 15.Case-LawsGSTThe HC disposed of the petition, upholding the imposition of recovery, interest and a substantial penalty arising from a Show Cause Not<\/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-74399","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74399","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=74399"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74399\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}