2024 (1) TMI 378 - HC - GST

Pre-deposit was made but not to the credit of the appeal - HELD THAT - Since the impugned order is subject to a statutory appeal, this writ petition need not be entertained and adjudicated on merits. However, by taking note of the fact that the pre-deposit has been made, this writ petition is disposed of by granting leave to the petitioner to file an appeal before the Appellate Deputy Commissioner within a maximum period of ten days from the date of receipt of a copy of this order subject to the condition that the 10% pre-deposit made by the petitioner shall be credited to such appeal. Petition disposed off.

Summary

Issues involved:
The petitioner challenges an order directing payment of taxes due for a mismatch in input tax credit between GSTR-2A and GSTR-3B.

Details of the judgment:
The petitioner contested an order from the first respondent requiring payment of taxes along with interest due to a discrepancy in input tax credit between GSTR-2A and GSTR-3B. The impugned order is appealable before the Appellate Deputy Commissioner (ST), (GST Appeal). The petitioner's counsel mentioned that the specified pre-deposit was made subsequent to filing the writ petition. On the other hand, the learned AGP for the respondent acknowledged the pre-deposit but noted that it was not credited to the appeal. Given the statutory appeal process in place, the court declined to delve into the merits of the case. However, considering the pre-deposit made by the petitioner, the court disposed of the writ petition, granting permission to file an appeal before the Appellate Deputy Commissioner within ten days from receiving a copy of the order. It was stipulated that the 10% pre-deposit made by the petitioner should be credited to the appeal. No costs were awarded, and related W.M.P.Nos.36244, 36245 of 2023 were closed.