2026-VIL-141-GSTAT-ERN
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SGST Tribunal

GST - Dismissal of first appeal for non-payment of additional court fee - Appellant's first appeal under Section 107 was dismissed without going into merits for non-payment of additional court fee under Section 76 of the State Court Fees and Suits Valuation Act - Appellant contended that it was not liable as the appeal was filed before the notification making the additional fee applicable to GST appeals - Whether additional court fee is payable on the first appeal under Section 107 - HELD - The Tribunal is confined to the ground on which the appellate authority dismissed the appeal - The applicability of court fee to GST first appeals before State authorities is well settled by the decision of the jurisdictional High Court, which was delivered much before the filing of the appeal, and there is no doubt regarding the levy - Though Section 107(6) limits the conditions for filing to payment of the specified pre-deposit and mentions no other fee, the High Court has held that the levy under Section 76 on appeals before the first appellate authority is proper and not discriminatory and its collection is binding on State authorities including the State GST. The taxpayer is bound to comply with State legislation of the State in which it conducts business - The Appellant voluntarily undertook to pay the fee - The order of the appellate authority is set aside and the matter is remanded to decide the case on merits within three months after following the principles of natural justice – Ordered accordingly
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