Case Law Details
Mukesh Kumar Singh Vs Commissioner (Appeals) CGST & C. Ex (Jharkhand High Court)
Admittedly, petitioner is an unregistered dealer. His appeal has been dismissed on the ground of non-payment of mandatory pre-deposit. It does not appear that there was intent on the part of the petitioner to avoid payment of pre-deposit @7.5% as provided under the amended section 35F of Central Excise Act, 1944. Respondents have also adverted to the facility provided under the RBI Instruction for making such pre-deposit by unregistered dealer / registered non-assessees. In those circumstances, interest of justice would be met if the matter is remanded to the Appellate Authority. Petitioner is required to make pre-deposit within a period of four weeks from today.
In view of the reasons recorded hereinabove, the impugned order dated 12.02.2021 (Annexure-8) passed by the Commissioner (Appeals), Central GST & CX, Ranchi (Respondent No. 1) is set aside. If the petitioner makes the mandatory pre-deposit within a period of four weeks, as indicated above, appeal shall be heard on merits.
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT
Heard learned counsel for the parties.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
