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SGST High Court Cases

GST - Payment of Pre-deposit through Input Tax Credit – Dismissal of appeal by the Appellate Authority on the ground that using Input Tax Credit to pay the 10% pre-deposit did not satisfy the requirements of Section 107(6) of the CGST Act, 2017 - Whether the Appellate Authority was justified in not following the Bombay High Court's decision in Oasis Realty and instead relying on the Patna High Court's decision in Flipkart Internet, which was also stayed by the Supreme Court – HELD - The Appellate Authority's order violated principles of natural justice as it did not provide any notice to the Petitioner regarding the issue of non-compliance with pre-deposit requirements - Further, the Appellate Authority was not justified in ignoring the binding precedent of the jurisdictional High Court, which had specifically held that ITC can be utilized for making the pre-deposit - The Patna High Court's decision in Flipkart Internet, which the Appellate Authority had relied upon, was stayed by the Supreme Court, and the Appellate Authority should have taken cognizance of this - If the Appellate Authority had read the decision of the Patna High Court in its entirety, the Appellate Authority would have realised that its jurisdictional High Court had taken a view contrary to that of the Patna High Court. The Appellate Authority was not at all justified in ignoring the decision of its jurisdictional High Court and following the decision of the Patna High Court - the impugned order is quashed and set aside - the Appellate Authority is directed to dispose of the petitioner's appeal on merits, as the Petitioner had complied with the pre-deposit requirement as per the jurisdictional High Court decision – The petition is disposed of
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