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 Planet Vs Commissioner (Appeals), arose from an assessment framed under Section 73 of the GST Act. Harsheel Auto Planet challenged the Order-in-Original dated December 7, 2023, by filing an appeal. Due to issues with the departmental portal, the appeal was filed manually.
Mr. Bibekananda Mohanty, learned Senior Advocate representing Harsheel Auto Planet, argued that despite the manual filing, the Appellate Authority had issued a notice for a hearing on the merits of the appeal. The petitioner appeared, submitted a written note, and the hearing was concluded. However, the appeal was subsequently rejected solely on the ground of non-compliance with the pre-deposit requirement under Section 107(6) of the CGST Act.
