9911796707
TMI Blog2025 (5) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Mr. Sayed Shahzeb Ali, Advocate For the Opposite Parties : Mr. Choudhury Satyajit Misra, Senior Standing Counsel for CGST, Central Excise and Customs ORDER This matter is taken up through Hybrid mode. 2. Challenging the Order-in-Appeal No.619 GST/BBSR/ADC/2024- 25, dated 05.12.2024 passed by the Additional Commissioner, Goods and Services Tax (Appeals) directed against the assessment fra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncluded. 3.1. It is submitted that though the Petitioner has addressed the appeal on merits on each ground, the appeal has been rejected basing on noncompliance of sub-section (6) of Section 107 of the CGST Act, 2017. It is argued by learned Senior Counsel that after conducting the hearing on merit without indicating the Petitioner with regard to removing the defect, if any, the Appellate Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (6) of Section 107 of the CGST Act read with Rule 108 of the CGST Rules, there was no requirement to bring it to its notice regarding defective filing. Therefore, the Appellate Authority was justifying in dismissing the appeal without going into the merits of the matter. 5. Considered the rival contentions advanced by the learned counsel for the respective parties. On perusal of the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Authority pointed out such a defect, the petitioner would have deposited such amount as is required for the purpose of appeal to be heard on merit. 5.1 This Court, therefore, 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 Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to make requisite deposit, this Court sets aside the impugned order dated 05.12.2024 passed by the Additional Commissioner, GST (Appeals) and direct the Petitioner to deposit the requirement under Section 107(6) of the CGST Act within five days hence. In the event such deposit is made, the Appellate Authority shall consider the same and proceed to hear the appeal in accordance with law by intima ..... X X X X Extracts X X X X X X X X Extracts X X X X
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