Section 107 of the CGST Act, 2017 – Appeal –- The intra-Court appeal is filed against the order dated 25.08.2022, whereby, the learned court dismissed the petition, on the ground that the order is a speaking order. The counsel for the appellant submitted that an adverse report had been relied upon by the appellate authority while rejecting the appeal petition. Further, no effective opportunity of hearing was granted to the appellant. The State counsel submitted that the appeal was heard on three days namely on 20.07.2022; 22.07.2022 and 27.07.2022 and after affording sufficient opportunity of hearing. The court observed that if there is an adverse report drawing certain conclusions against the appellant, then such material should be furnished to the appellant so as to enable to put forth the contentions. The representation given to the appellate authority has not been considered. One more opportunity can be granted to the appellant. At the time of filing of the appeal, the appellant has deposited 10% of the disputed tax, the total tax demanded both CGST and SGST, comes to the tune of Rs. 50 lacs. The appellant should be directed to pay a portion of the liability to be entitled to fresh opportunity of hearing.

Held that:- The Hon’ble High Court directed the appellant to pay the concerned authority a sum of Rs. 15 lacs within a period of six weeks. If this condition is complied with, the appellant shall be furnished with a copy of the adverse report and on receipt of such report, the appellant shall submit a further representation and raise an additional ground which shall be considered by the appellate authority on merits.