2024 (9) TMI 229 - HC - GST

Appeal rejected on the ground that the petitioner has not complied with the mandatory condition of pre-deposit of 10% of the disputed tax - grievance of the petitioner is however the dismissal of the appeal without putting the petitioner on notice of the non-compliance relating to pre-deposit for entertaining the appeal resulting in denial of an opportunity to the petitioner to demonstrate/establish that the statutory pre-deposit has been complied with. HELD THAT - This Court finds merit in the above grievance. In the circumstances, this Court is of the view that the matters may be remitted back to the appellate authority. The petitioner shall establish that all the conditions relating to appeal including pre-deposit is complied with. If the petitioner is able to establish the same, the appellate authority will proceed to examine and pass orders on merits, failing which the impugned order of dismissal of appeal shall stand revived. Petition disposed off.

Summary

The High Court of Madras reviewed a case where an appeal was dismissed due to non-compliance with the mandatory pre-deposit requirement under the CGST Act. The petitioner argued they were not notified of the non-compliance. The Court ruled in favor of the petitioner, remitting the case back to the appellate authority for further review if the pre-deposit condition is met.