2024 (3) TMI 389 - HC - GST

Seeking exemption from payment of pre-deposit as a condition for entertaining the appeal - time limitation - HELD THAT - The right to appeal flows from the statute and can only be exercised subject to conditions specified therein. In these circumstances, a mandamus cannot be issued to direct the respondent to deviate from statutory prescription - The order sought to be appealed against was issued on 14.09.2023. The period of limitation is 90 days and the appellate authority is empowered to condone a delay up to 30 days for sufficient cause. Consequently, the appellate authority would have been in a position to condone delay if the appeal had been filed up to mid January 2024. Since the period of further delay is less than one month and the petitioner had invoked the jurisdiction of this Court, it is just and appropriate to direct the appellate authority to receive and dispose of the appeal on merits. Petition is disposed of by permitting the petitioner to file a statutory appeal.

Summary

Issues Involved:
The petitioner seeks mandamus for exemption from pre-deposit to file an appeal against an order-in-original dated 14.09.2023. The main issue is whether the petitioner should be granted exemption from the 10% pre-deposit required for filing the appeal.

Summary:

Issue 1: Exemption from Pre-Deposit
The petitioner sold dry dates without adding GST, believing they were not liable until a specific notification was issued. The petitioner requests exemption from the 10% pre-deposit, stating it exceeds their margin. The Court notes that the right to appeal is subject to conditions specified in the Central Goods and Services Tax Act 2017. While a mandamus cannot direct deviation from statutory requirements, considering the timing and the petitioner's circumstances, the Court directs the appellate authority to receive and dispose of the appeal on merits if filed within ten days, without delving into the question of limitation, subject to satisfying pre-deposit requirements.

Conclusion:
The petition is disposed of by permitting the petitioner to file a statutory appeal within ten days. The appellate authority is directed to receive and decide on the appeal without considering the limitation issue, provided the pre-deposit requirements are met. No costs are awarded in this matter.