ANKIT MEHTA Vs. COMMISSIONER OF CGST, INDORE

JUDGEMENT

(1.) Heard.

(2.) The petitioner before this Court has filed this present writ petition being aggrieved by the order dated 10/1/2019 passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi in Case No. A.No.C/50115/2019-CV (DB).

(3.) The contention of the petitioner is that the petitioner has filed an appeal against the order dated 24/5/2018 passed by the Office of the Commissioner, CGST & Central Excise, before the Customs Excise & Service Tax Appellate Tribunal and the appeal of the petitioner has been dismissed on account of pre-deposit clause. The contention of the petitioner is that the petitioner is not in a position to make a pre-deposit due to financial constraint. The order passed by the Tribunal reads as under :