High Court of Madras

Kappa Chakka Kandhari Foods (P.) Ltd. v. Commissioner of GST and Central Excise (Appeals- I)

Where adjudication order confirmed tax, interest and penalty, and assessee paid tax and interest leaving only penalty unpaid, DRC-07 was issued solely for penalty, rejection of appeal for non-payment of 10 percent pre-deposit of penalty was unsustainable as proviso to Section 107(6) applies only where order demands penalty without any tax, thus appeal was to be restored for adjudication on merits