GST Appeal Rejection for Pre-Deposit Non-Compliance Set Aside; Directed for Merit Hearing Post Deposit

Harsheel Auto Planet Vs Commissioner (Appeals) (Orissa High Court) Orissa High Court has set aside an order passed by the Additional Commissioner, Goods and Services Tax (Appeals), which had rejected an appeal filed by Harsheel Auto Planet. The rejection was based on the appellant’s failure to make a pre-deposit as mandated by Section 107(6) of the Central Goods and Services Tax Act, 2017 (CGST Act). The High Court’s ruling directs the Appellate Authority to reconsider the appeal on its merits after allowing Harsheel Auto Planet to make the required deposit. The case, Harsheel Auto...