If the petitioner makes the mandatory pre-deposit under the said Act, the Joint Commissioner (Appeals) has no objection to hear the petitioner’s appeal on merit.
Section 107 of the CGST Act, 2017—Mandatory Pre deposit for filing Appeal-– The petitioner challenged the order dated 24-02-2021 passed by the appellate authority, who dismissed the petitioner’s appeal on the ground that petitioner failed to make the mandatory pre-deposit @ 10% on the amount of tax in dispute as envisaged under Section 107(6)(b) of the Act, 2017. The counsel for the petitioner submitted that the petitioner is ready and willing to make the mandatory pre-deposit.
Held that:- The Hon’ble High Court directed the petitioner to make the mandatory pre-deposit @ 10% on the amount of tax in dispute within the period of 15 days. The appellate authority shall hear the petitioner and decide the appeal on merit, within the period of six weeks from the date of deposit.
If the petitioner makes the mandatory pre-deposit under the said Act, the Joint Commissioner (Appeals) has no objection to hear the petitioner’s appeal on merit.
Section 107 of the CGST Act, 2017—Mandatory Pre deposit for filing Appeal-– The petitioner challenged the order dated 24-02-2021 passed by the appellate authority, who dismissed the petitioner’s appeal on the ground that petitioner failed to make the mandatory pre-deposit @ 10% on the amount of tax in dispute as envisaged under Section 107(6)(b) of the Act, 2017. The counsel for the petitioner submitted that the petitioner is ready and willing to make the mandatory pre-deposit.
Held that:- The Hon’ble High Court directed the petitioner to make the mandatory pre-deposit @ 10% on the amount of tax in dispute within the period of 15 days. The appellate authority shall hear the petitioner and decide the appeal on merit, within the period of six weeks from the date of deposit.