Breif Issue :

FACTS AND ISSUE OF THE CASE:

In this case the Joint Commissioner dismissed the petitioner’s appeal on the ground that petitioner failed to make the mandatory pre-deposit @ 10% on the amount of tax in dispute as envisaged under Section 107(6)(b) of the CGST Act, 2017.

It has been stated that if the petitioner makes the mandatory pre-deposit under the said Act, he has no objection to hear the petitioner’s appeal on merit.