2025-VIL-244-MP
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SGST High Court Cases

GST – Appeal under Section 107 of the CGST Act, 2017, Payment of Pre-deposit – Appeal against the order confirming tax demand and penalty – Dismissal of appeal filed by offline mode as well as online by the petitioner on the ground that petitioner has not made the mandatory pre-deposit along with the offline appeal and online appeal was filed beyond the prescribed time limit - Whether the petitioner had complied with the pre-deposit requirement and the appeal was filed within the prescribed limitation period – HELD – Prior to 18.04.2023, it was not essential to pay the pre deposit amount through form GST DRC-03 and pre-deposit amount could be paid by transferring the amount in Electronic Cash Ledger - the petitioner had sufficiently complied with the pre-deposit requirement by depositing the amount in his GST Electronic Cash Ledger before the order was uploaded on the GST portal, which made it impossible for him to pay through the prescribed GST APL-01 form - An appeal through electronic mode could not be filed until and unless the impugned order is uploaded on the GST portal. In the present matter, the impugned order was uploaded on 17.01.2023 and therefore, the petitioner could not file the appeal through electronic mode earlier, therefore, petitioner has not committed any error in depositing the amount in Electronic Cash Ledger and submitting the appeal through speed post - Merely because the petitioner could not pay the mandatory amount through GST APL-01 in the absence of uploading the Order-in-Original, petitioner cannot be held liable for transferring the amount in Electronic Cash Ledger as no other option was available with the petitioner – an appeal cannot be dismissed merely due to a procedural delay, especially when the petitioner has made an effort to comply with the statutory requirements, including the pre deposit of 10% of the tax liability and additional payments towards the disputed tax amount. The delay in preferring the appeal is condoned and the order dismissing the appeal is set aside – The writ petition is allowed
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