2024 (12) TMI 934 - HC - GST

Maintainability of petition - availability of alternative remedy - 10% mandatory pre-deposit from the electronic cash ledger has been made - HELD THAT - Since the pre-deposit has been made, the learned counsel for the petitioner is agreed that such a rigid stand should not have been adopted. This was a case of an inadvertent error and the dismissal of the petitioner s appeal even after the error was corrected, is excessively disproportionate. The impugned order is set aside - the petitioner s appeal restored before appellant authority - Now that the pre-deposit has already made, the appellate authority must consider and dispose of the petitioner s appeal on merits and in accordance with law.

Summary

The petitioner appealed against an order without indicating the pre-deposit amount. The petitioner later made the required pre-deposit, but the appeal was still dismissed. The High Court set aside the dismissal, restored the appeal, and directed the appellate authority to consider it on merits. No costs were awarded.