GST
TRT-2025-
Orissa High Court
Date:-07-05-25
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 07 May 2025
Parties: M/s. Harsheel Auto Planet Vs Commissioner (Appeals), CGST, Central Excise & Customs and others
Facts –
- The Petitioner, M/s. Harsheel Auto Planet, filed an appeal manually due to technical issues on the GST portal. Although the Appellate Authority proceeded to hear the appeal on merits and the petitioner submitted written arguments, the appeal was ultimately rejected due to non-compliance with Section 107(6) of the CGST Act.
- Petitioner submitted that no prior notice regarding the pre-deposit default was given. Had it been pointed out, the petitioner would have complied.
Issue –
- Whether the Appellate Authority was justified in dismissing the appeal on non-payment of pre-deposit?
Order –
- The Divisional Bench of Hon’ble High Court observed that on perusal of the impugned order, 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 defect-free.
- The Court feels it expedient to observe that when the appeal is admitted and the Appellate Authority is proceeded to hear the matter on merit, the Office of the Appellate Authority should have brought to the notice of the Petitioner with regard to defect in filing of appeal much prior to issue of notice of hearing. Having not done so, the Appellate Authority proceeded to hear the matter on merit.
- Therefore, the Petitioner was not afforded proper opportunity. Having not intimated the Petitioner with regard to defect, even though it is admitted that the appeal was admitted for hearing due to inadvertence, there is violation of principles of natural justice.
- Hence the impugned order is set aside by granting the petitioner a five days to comply with requirement as per under Section 107(6) of the CGST Act.
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