Section 107 of the CGST Act, 2017 — Pre deposit for filing Appeal –— The applicant prayed for quashing the order dated 18.08.2021 of Commissioner (Appeals) and other assessment orders.  The applicant was issued an order in original dated 06.01.2021 determining the total liability to the tune of Rs. 1,10,89,614/-. The applicant preferred an appeal, wherein he was asked to pre deposit 10% of his total liability. On account of some communication gap, he was not in a position to make the pre-deposit and in such circumstances, the appeal came to be dismissed vide order dated 18.08.2021. The counsel appearing for the writ applicant submitted that his client is ready and willing to deposit said amount.  

Held that:- The Hon’ble High Court directed that the applicant shall deposit the amount of Rs. 11,08,961/- within a period of two weeks in accordance with Section 107(6). If this amount is deposited within the stipulated time then the appeal shall be restored to its original file and the Commissioner (Appeals) shall proceed to hear the appeal on its own merits.