#Section 12(2)

Delhi HC ruled that a CGST penalty must be contested through a Section 107 appeal and that the pre-deposit requirement is governed by the original provision, staying recovery until the taxpayer deposits 25 % of the penalty. The order clarifies the procedural path for taxpayers while the scope of Section 122(1) remains pending before the Supreme Court.

Bombay High Court rules that a tenant’s deposit of rent in a standard rent application under Section 11(3) of the Bombay Rent Act fulfills the requirement of a valid tender under Section 12(2), effectively blocking landlord eviction suits for arrears. This holding reinforces tenant protections by clarifying procedural compliance in rent disputes.