2026-VIL-835-BOM
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SGST High Court Cases

GST – Dismissal of Appeal due to shortfall in statutory Pre-deposit - Procedural Defect - Petitioner preferred an appeal before Appellate Authority. However, there was shortfall of pre-deposit of 10%. Petitioner deposited the shortfall amount within the grace period of one month prescribed under statute. Notwithstanding the completion of pre-deposit within the grace period, the Appellate Authority dismissed the appeal on the sole ground that pre-deposit was not made at the time of filing of appeal - Whether an appeal can be dismissed solely on the ground of failure to make statutory pre-deposit of 10% under Section 107(6)(b) of the CGST Act, 2017 when the shortfall has been made good within the grace period before the order is passed - HELD – The procedural requirements cannot be the sole ground for dismissing an appeal without giving an adequate opportunity to the appellant to rectify the procedural defects - The Appellate Authority ought to have issued a defect memo calling upon the petitioner to produce proof of pre-deposit so as to give adequate opportunity for curing the procedural defect. Since the shortfall of pre-deposit had been made good by the petitioner before the order was passed, the appeal deserves to be heard on merits. Dismissing the appeal in a mechanical manner without giving adequate opportunity to explain the stand is contrary to the principle of natural justice - The Order-in-Appeal is set aside and the appeal is restored. The Appellate Authority shall issue fresh notice to the petitioner and proceed to dispose of the appeal on merits by a reasoned order after giving adequate opportunity of being heard to the petitioner – The writ petition is allowed
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