Held: The petitioners had preferred an appeal challenging the said order. Although, the learned advocate for the petitioners insists that the appellate authority was duty bound to dispose of the appeal by passing a reasoned order having regard to the provisions contained in Section 107(12) of the said Act, I however, find that in terms of the provisions contained in Section 107(6) of the said Act, the appellate aut.....

Held: On perusal of the impugned order dated 05.12.2024 (paragraph-6), it is revealed that the Appellate Authority has taken note of furnishing documents along with appeal and he found that no evidence was available on record with regard to pre-deposit. It is required to be complied with as per sub-section (6) of Section 107 of the CGST Act. Except the said pre-deposit the appeal was otherwise&n.....

Held - As per section 107(6) of the CGST Act, 2017, no appeal shall be filed unless the Appellant has paid admitted tax, interest, fine, fee and penalty in full and a sum equal to 10% of the amount of tax in dispute in relation to which the appeal has been filed.

In our view, the Commissioner (Appeal) was not justifed in deciding the matter on merits after having come to a conclusion that the appe.....