The HC set aside the impugned order rejecting the petitioners' appeal due to an alleged shortfall in...

The High Court set aside the impugned order rejecting the petitioners' appeal due to an alleged shortfall in pre-deposit under Section 107(6) of the CGST Act. Despite the existence of an alternative remedy, the High Court entertained the petition, citing a failure of natural justice and the non-functionality of the GST Tribunal. The case was remanded to the Commissioner (Appeals) for de novo consideration. The petitioners were granted time to address any deficiencies in the pre-deposit, with the respondents instructed to inform them of any persisting deficiencies for further rectification. .....

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