2025 (6) TMI 993 - HC - GST

Duplication of a pre-deposit imposed twice on the same entity - HELD THAT - Considering the fact that there is duplication the Petitioner is permitted to file two appeals challenging the orders dated 28th January 2025 and 1st February 2025 before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act 2017. However insofar as the prescribed pre-deposit is concerned the said amount shall be paid only in respect of the total amount as mentioned in the Order-in-Original dated 28th January 2025 i.e. Rs. 81, 41, 737/- which is a sum of two amounts i.e. Rs. 64, 31, 703/- and Rs. 17, 10, 034/-. No pre-deposit would be required to be made in respect of the Order-in-Original dated 01st February 2025. Let the said appeals be filed by 15th July 2025 with one pre-deposit amount in the above terms. The appeals shall not be dismissed on the ground of limitation or lack of pre-deposit and shall be adjudicated on merits. Petition disposed off.

Summary

The Delhi High Court, in a petition under Articles 226 & 227 of the Constitution of India, addressed duplication of a tax amount of Rs. 17,10,034/- imposed twice on M/s Caretech Systems in two separate Orders-in-Original dated 28th January 2025 and 1st February 2025 by CGST authorities. The Court observed that the same amount was duplicated in both orders. It held that the Petitioner may file two appeals under Section 107 of the Central Goods and Service Tax Act, 2017, but the pre-deposit requirement shall be limited to the total amount mentioned in the first order (Rs. 81,41,737/-), covering both sums, and no pre-deposit is required for the second order. The Court directed that the appeals filed by 15th July 2025 "shall not be dismissed on the ground of limitation or lack of pre-deposit and shall be adjudicated on merits." The order was passed on the unique facts of the case and disposed of the petition accordingly.