Order Dismissing Appeal Was Set Aside as Signatory Was Authorized and Required Pre-Deposit Was Made | HC

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Pre-deposit in GST appeal

Case Details: Delphi World Money Ltd. v. Union of India - [2024] 168 taxmann.com 341 (Bombay)

Judiciary and Counsel Details

  • Jitendra Jain & M.S. Sonak, JJ.
  • Sriram Sridharan, Adv & Shanmuga Dev, for the Petitioner.
  • Karan Adik & Ms Sangeeta Yadav, for the Respondent.

Facts of the Case

The petitioner filed appeal before the GST Appellate Authority and the appeal was rejected on the ground that the mandatory pre-deposit wasn’t made. It filed writ petition against the rejection of appeal and contended that it had made pre-deposit of 10% of disputed tax amount.

High Court Held

The Honorable High Court noted that the petitioner had paid pre-deposit of Rs. 4,42,55,474 (10% of disputed tax amount) when filing appeal before the Appellate Authority. The system-generated provisional acknowledgement of appeal was generated automatically by GST portal once an assessee filed an appeal and this acknowledgement itself showed that requisite pre-deposit had been made. Further, a screenshot/extract from GSTN Portal reflected that signatory was duly authorised to sign appeal documents

Therefore, the Court held that the impugned order was to be quashed and matter was to be remanded for de novo consideration since the petitioner had complied with necessary pre-deposit as required in Section 107(6) of CGST Act, 2017.

List of Cases Reviewed

  • Tata Consumer Products Ltd. v. Union of India & Writ Petition No. 11298 of 2024 this Court had, by an order dated 13th August 2024
  • Order dated 13.08.2024 Century Textiles & Industries Ltd. v. Union of India (Writ Petition No. 11297 of 2024)
  • Order dated 21-8-2024 in Heena Metals v. Union of India (Writ Petition (L) No. 26025 of 2024)
  • Order dated 13-8-2024 in Tata Consumer Products Ltd. v. Union of India (Writ Petition No. 11298 of 2024)
  • Order dated 22-8-2024 in Zydus Wellness Products Ltd. v. Union of India (Writ Petition (L) No. 26123 of 2024).

List of Cases Referred to

  • Century Textiles & Industries Ltd. v. Union of India & Ors. Writ Petition No. 11297 of 2024 (para 11)
  • Heena Metals v. Union of India & Ors. Writ Petition (L) No. 26025 of 2024 (para 11)
  • Tata Consumer Products Ltd. v. Union of India & Ors. Writ Petition No. 11298 of 2024 (para 11)
  • Zydus Wellness Products Ltd. v. Union of India & Ors. Writ Petition (L) No. 26123 of 2024 (para 11).

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