2025 (1) TMI 1509 - HC - GST

Dismissal of appeal filed by the petitioner - mandatory pre-deposit was not paid - HELD THAT - It is curious to note that the Appellate Authority has passed the impugned order as a common order in respect of different appellants. A reading of the impugned order does not reveal any identity of cause of action or identity of parties to enable the Appellate Authority to pass a common order as such. As far as the other persons mentioned in Exhibit-P6 order are concerned some of their appeals have been allowed in part and since those orders are not under challenge the merits of the said aspect not gone into. Suffice to state that such a common order relating to different appellants without any identity in cause of action is not a proper procedure. Be that as it may as far as petitioner is concerned its appeal has been dismissed on the ground of non payment of the mandatory pre-deposit. Since the petitioner has expressed its willingness to pay the pre-deposit immediately the said technicality should not stand in the way of the petitioner obtaining an adjudication on merits provided the deposit is made. Exhibit-P6 order set aside to the extent it dismissed the appeal of the petitioner for non-payment of mandatory pre-deposit on condition that petitioner shall pay the entire deposit within two weeks from today - petition disposed off.

Summary

In the judgment delivered by the Kerala High Court, presided over by THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS, the petitioner, a Government of Kerala undertaking and taxpayer under the Goods and Services Tax Act, 2017, challenged an order imposing a significant liability under Section 73 of the CGST/SGST Act. The appeal, identified as Appeal No.244/GST/TVM/ADC-JC/2023-24, was dismissed by the Appellate Authority due to non-payment of the mandatory pre-deposit of 10% of the disputed tax as required under Section 107 of the CGST Act, 2017. The court noted the improper procedure of issuing a common order for different appellants without any shared cause of action. Despite this, the focus was on the petitioner's willingness to pay the pre-deposit. The court set aside the dismissal of the appeal due to non-payment, conditional on the petitioner making the deposit within two weeks. Upon compliance, the third respondent is instructed to restore and adjudicate the appeal on its merits without undue delay. The court also ordered that coercive proceedings be stayed for two weeks to allow the petitioner to make the deposit. The writ petition was thereby disposed of.