2025 (6) TMI 1782 - HC - GST

Challenge to order passed by the appellate authority under Section 107 of the WBGST/CGST Act 2017 - appeal has been rejected by the reasons of the petitioner failing to make payment of the pre-deposit amount - HELD THAT - Having heard the learned advocates appearing for the respective parties and noting that though the petitioner has a further statutory remedy in the form of an appeal before the appellate tribunal however since the appellate tribunal is yet to be constituted taking into consideration the fact that the amount equivalent to the pre-deposit amount has already been deposited by the petitioner in the fitness of things at this stage it would be prudent to remand the matter back to the appellate authority for a decision on merit. The appellate order dated 29th November 2024 stands set aside - Petition disposed off by way of remand.

Summary

The Calcutta High Court, in a writ petition challenging the appellate authority's order dated 29th November 2024 under Section 107 of the WBGST/CGST Act, 2017, addressed the dismissal of an appeal due to the petitioner's failure to pay the pre-deposit amount. The Court noted that although the petitioner did not make the pre-deposit timely-citing inadvertence and manual filing-the petitioner subsequently tendered the pre-deposit amount via form GST DRC-03 on 11th December 2024, after the appeal was dismissed.The respondents contended that dismissal was proper since "no appeal can be entertained without making payment of the pre-deposit amount," but did not dispute the post-dismissal payment. Observing that the petitioner has a further statutory remedy before the appellate tribunal, which is yet to be constituted, the Court found it "prudent to remand the matter back to the appellate authority for a decision on merit."Accordingly, the Court set aside the appellate order dated 29th November 2024 and directed the appellate authority to hear and dispose of the appeal on merit "as expeditiously as possible preferably within a period of three months." The writ petition was disposed of with these directions.