2025 (2) TMI 792 - HC - GST

Rejection of appeal of the petitioner without entering into the merits for non-compliance of section 107(6)(b) of the GST Act which provides for a pre-deposit of 10% of the amount of tax in dispute in order to maintain the appeal - petitioner submits that once the mandatory condition of pre-deposit is made good the impugned order cannot be sustained in the eyes of law and therefore a direction may be issued to decide the petitioner s Defective Appeal No. GST-0010/2023/D expeditiously. HELD THAT - The impugned order dated 10.04.2023 passed by the respondent no. 2 in Defective Appeal No. GST-0010/2023/D cannot be sustained in the eyes of law. The same is quashed.

Summary

The Allahabad High Court, in a writ petition, quashed an order rejecting the petitioner's appeal for non-compliance with the mandatory pre-deposit requirement under section 107(6)(b) of the GST Act. The Court noted that the petitioner had since fulfilled the deposit requirement, rendering the impugned order unsustainable. The Court directed the appellate authority to reconsider the petitioner's appeal promptly and in compliance with the law, without expressing any opinion on the underlying merits of the case.