The petitioner should file an appeal before the Appellate Authority as remedy of appeal is available to the petitioner under the provisions of Section 107 of the CGST Act, 2017. It is directed by this court that the Appellate Authority shall in the peculiar facts entertain and without insisting on payment of pre-deposit decide the appeal.
Section 107 of the CGST Act, 2017— Appeal — Pre-Deposit – The petitioner challenged the order, whereby the respondent has confirmed the CGST under Section 73 (9) of the Act along with Interest u/s 50 and a penalty u/s Section 122(2)(a). The petitioner is a unit established by Government of India, Ministry of Defence, Department of Defence Production and Ordnance Factory Board, Jabalpur. The petitioner counsel submitted that respondents may be directed not to insist on the pre-deposit. The Appellate Authority may insist on pre-deposit for entertainment of appeal in view of sub section (6) of Section 107 of the Act.
Held that:- The Hon’ble High Court directed the petitioner to file an appeal before the Appellate Authority within a period of 10 days. Also directed that the Appellate Authority shall in the peculiar facts entertain and without insisting on payment of pre-deposit decide the appeal on merits of the case within three months.
The petitioner should file an appeal before the Appellate Authority as remedy of appeal is available to the petitioner under the provisions of Section 107 of the CGST Act, 2017. It is directed by this court that the Appellate Authority shall in the peculiar facts entertain and without insisting on payment of pre-deposit decide the appeal.
Section 107 of the CGST Act, 2017— Appeal — Pre-Deposit – The petitioner challenged the order, whereby the respondent has confirmed the CGST under Section 73 (9) of the Act along with Interest u/s 50 and a penalty u/s Section 122(2)(a). The petitioner is a unit established by Government of India, Ministry of Defence, Department of Defence Production and Ordnance Factory Board, Jabalpur. The petitioner counsel submitted that respondents may be directed not to insist on the pre-deposit. The Appellate Authority may insist on pre-deposit for entertainment of appeal in view of sub section (6) of Section 107 of the Act.
Held that:- The Hon’ble High Court directed the petitioner to file an appeal before the Appellate Authority within a period of 10 days. Also directed that the Appellate Authority shall in the peculiar facts entertain and without insisting on payment of pre-deposit decide the appeal on merits of the case within three months.