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2021 (5) TMI 168 - HC - GSTMaintainability of appeal - requirement of compliance with mandatory pre-deposit - Section 107 of the Orissa Goods and Service Tax Act (OGST Act), read with Rule 108 of Orissa Goods and Service Tax Rules (OGST Rules) - HELD THAT - Section 107 of the OGST Act is a mandatory provision and there is no discretion with the appellate authority to waive the requirement of pre-deposit. Even this Court cannot direct the appellate forum to do so contrary to the statute - It is noticed that under Section 107 of the OGST Act upon making a pre-deposit of 10% there is an automatic stay of the balance 90% of demand, which cannot, in the circumstances, be said to be unfair or unreasonable. In that view of the matter the Court is not inclined to entertain the present petition - Petition dismissed.
Issues:
Challenge to requirement of pre-deposit under Section 107 of OGST Act with Rule 108 of OGST Rules for appeal consideration. Analysis: The petitioner, an advocate, challenged the mandatory pre-deposit requirement of 10% of the demand under Section 107 of the Orissa Goods and Service Tax Act (OGST Act) along with Rule 108 of Orissa Goods and Service Tax Rules (OGST Rules) for appeal consideration. The petitioner contended financial inability to make the pre-deposit and sought the Court's intervention to waive or reduce the pre-deposit percentage based on a decision of Punjab and Haryana High Court in a similar case. However, the Court noted that Section 107 of the OGST Act does not provide any discretion to waive the pre-deposit requirement, and even the Court cannot direct otherwise. The Court distinguished the cited judgment from Punjab and Haryana High Court, stating that it was specific to the Punjab Value Added Tax Act and not applicable to the current case under OGST Act. The Court emphasized that making a pre-deposit of 10% under Section 107 of the OGST Act automatically stays the balance 90% of the demand, which was deemed fair and reasonable under the circumstances. Therefore, the Court declined to entertain the petition challenging the pre-deposit requirement, ultimately dismissing the writ petition. Additionally, due to the ongoing COVID-19 situation, the Court allowed parties to use a printout of the order from the High Court's website as a certified copy, subject to attestation by the concerned advocate as per the prescribed procedure outlined in the Court's Notices. In conclusion, the High Court of Orissa upheld the mandatory pre-deposit requirement under Section 107 of the OGST Act and Rule 108 of the OGST Rules for appeal consideration, rejecting the petitioner's plea for waiver or reduction of the pre-deposit percentage. The Court's decision was based on the statutory provisions and the automatic stay provision upon making the pre-deposit, deeming it fair and reasonable.
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