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2021 (12) TMI 1100 - HC - GSTMaintainability of petition - appeal preferred under Section 107 of the Central Goods and Services Tax Act, 2017 - petitioner has failed to deposit 10% of the remaining tax amount required to be made mandatorily under clause(b) of sub section(6) of Section107 of the Act - HELD THAT - It is evident that while preferring an appeal against the order passed by the respondent No.4-Assistant Commissioner, State Taxes, Circle-4, Durg, 10% of the remaining amount of tax in dispute arising for the said period was required to be deposited. However, the petitioner has admittedly not complied with the same - there are no infirmity in the order impugned. The order impugned as passed by the respondent No.3-Joint Commissioner, State Taxes, Durg, is appealable one as statutory appeal is provided under Section 112 of the Act of 2017 before the Appellate Tribunal and without filing the said remedy, the instant petition has been filed, which is rather pre-matured in nature and deserves to be rejected. Petition disposed off.
Issues:
Challenge to order rejecting appeal under Section 107 of CGST Act, 2017 for failure to deposit 10% of remaining tax amount required by law. Analysis: The petitioner challenged the order passed by the Joint Commissioner, State Taxes, rejecting their appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The initial order imposing a tax liability of ?1,14,80,992 was issued by the Assistant Commissioner, State Taxes, Circle-4, Durg, for the period from 01-06-2018 to 31-01-2019. The petitioner's appeal was dismissed as they failed to deposit 10% of the remaining tax amount as mandated by Section 107(6)(b) of the Act. The court noted that the petitioner did not comply with this requirement, leading to the dismissal of the appeal. The High Court observed that the order by the Joint Commissioner was appealable under Section 112 of the Act before the Appellate Tribunal. The court deemed the current petition premature as the statutory remedy of appeal had not been pursued. The petitioner was advised to approach the Appellate Tribunal to seek permission for depositing the required 10% of the remaining tax amount in accordance with the law. The court declined to entertain the petition at that stage but granted liberty to the petitioner to make a proper application before the appellate authority for consideration. In conclusion, the High Court disposed of the petition without costs, emphasizing the importance of following statutory procedures and compliance with the provisions of the law. The judgment highlights the necessity for appellants to adhere to the prescribed requirements, such as depositing the mandatory percentage of the remaining tax amount, before challenging tax-related orders under the CGST Act, 2017.
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