2025-VIL-1057-JHR
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SGST High Court Cases

GST – Appeal, Payment of Pre-deposit – Dismissal of appeal on the ground that the Appellate Authority had become "functus officio" and had no power to make changes in its earlier decision - The petitioner had initially filed an appeal before the Appellate Authority against the order-in-original, which was dismissed solely on the ground that the petitioner had failed to make the pre-requisite mandatory deposit of 7.5% of the duty amount before filing the appeal. The petitioner later deposited the required amount and approached the Appellate Authority again, requesting it to decide the appeal on merits - Whether the Appellate Authority was right in dismissing the appeal on the ground that it had become "functus officio" and had no power to make changes in its earlier decision – HELD - The reasoning given by the Appellate Authority in its order is absolutely fallacious and based on a complete misunderstanding of the law. The appeal at the earlier occasion was dismissed solely on the ground that the petitioner had failed to make the pre-requisite mandatory deposit of 7.5% of the duty amount before filing the appeal and not on merits. Therefore, once the appeal had not been decided on merits but had, in fact, not been entertained, there was no question of the Appellate Authority having become "functus officio" after the deposit of 7.5% of the duty amount as alleged by the petitioner - The impugned order passed by the Commissioner (Appeals) is set aside and the appeal is restored to its original number for the Appellate Authority to proceed to decide the appeal in accordance with law after verifying the pre-deposit of 7.5% of the duty amount alleged to have been deposited by the petitioner – The writ petition is allowed
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