2025-VIL-1195-ORI
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SGST High Court Cases

GST - Statutory requirement for pre-deposit under GST Act - Petitioner contended that the appeal could not be filed as the petitioner was unable to access the portal to deposit the pre-requisite amount under Section 107(6) of the CGST Act, 2017 – Validity of dismissal of appeal by the appellate authority on the ground of non-compliance with Section 107(6) pre-deposit requirement is justified, even though the appeal was also decided on merits – HELD - The prior decisions relied upon by the petitioner were distinguishable on facts, as in those cases the appeals were dismissed solely on technical grounds without considering the merits. In the present case, the appellate authority had dismissed the appeal on two grounds, for non-compliance with Section 107(6) and also on merits - Once the appellate authority has decided the case on merits, the High Court should be slow and circumspect in interfering with such an order, unless the findings are per se illegal, irrational or unreasonable. Even if one of the grounds is found to be perverse, the other ground justifying the ultimate conclusion should not be defeated. If the Court were to accept the petitioner's contention and remand the matter, it would only result in a duplication of the process, as the authority would have to permit the petitioner to comply with the pre-deposit requirement and then reaffirm its decision on merits - The findings of the appellate authority on merits is sustained and the petition is dismissed
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