2026-VIL-138-MAD
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SGST High Court Cases

GST - The assessment order had confirmed the demand for 5% GST on the supply of fish meal. The petitioner had earlier filed a writ petition challenging the original assessment order, and the High Court had directed the petitioner to file an appeal. Pursuant to that order, the petitioner filed the appeal, but it was rejected by the second respondent on the ground of non-payment of the 10% statutory pre-deposit - Whether the appellate authority is liable to accept the appeal filed by the petitioner against the assessment order without the pre-deposit – HELD - In a similar matter, the High Court had specifically directed the petitioner to pay 10% of the statutory pre-deposit for all items except fish meal while filing the appeal. However, the petitioner had filed the appeal without making the pre-deposit, and the appeal was rejected on that ground - An appeal has to be preferred after payment of the 10% statutory pre-deposit as per the GST law. The issue regarding the levy of tax on fish meal was still pending before the Supreme Court, and hence the payment of the pre-deposit cannot be dispensed with. Therefore, the petitioner is directed to make the 10% statutory pre-deposit and thereafter re-present the appeal before the second respondent, either by uploading it on the portal or by filing it physically. The appellate authority to take the appeal on record and keep it pending until the verdict of the Supreme Court in the similar matter - The writ petition is disposed of
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