2026-VIL-221-GSTAT-AGR
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  2. 2026-VIL-221-GSTAT-AGR

SGST Tribunal

GST - Amnesty scheme under Notification No. 53/2023-Central Tax - Pre-deposit paid through electronic credit ledger instead of electronic cash ledger - The Appellant-taxpayer filed a time-barred first appeal under Section 107 of the CGST Act availing the amnesty scheme and paid the entire pre-deposit by debiting the electronic credit ledger as the portal did not allow payment through the electronic cash ledger. The FAA registered the appeal as defective, and dismissed it as time-barred when the Appellant did not appear on the date of hearing - Whether the rejection of the first appeal as time-barred under the amnesty scheme solely because the pre-deposit was debited from the electronic credit ledger instead of the electronic cash ledger is legally sustainable - HELD - The scheme allowed a time-barred first appeal to be admitted for hearing subject to pre-deposit of the prescribed part of the disputed tax, partly through the electronic cash ledger and partly through the electronic credit ledger. Where a pre-deposit is paid using the electronic credit ledger instead of the electronic cash ledger, the appellate authority should not reject the appeal outright on hyper-technical grounds and ought to entertain the appeal on merits - A shortfall or misallocation in the cash component of the pre-deposit is a curable defect, and the FAA erred in summarily dismissing the appeal as time-barred without giving the Appellant a reasonable opportunity of being heard and of making good the differential cash payment - In so far, technical glitches on GST portal impeding a taxpayer from compiling strictly with ledger selection cannot prejudice the statutory remedy of appeal - The rejection of the first appeal solely on this ground is not legally sustainable, the order of the FAA is set aside and the appeal is allowed
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