Delphi World Money Ltd Vs Union of India (Bombay High Court)
Bombay High Court held that the system-generated provisional acknowledgement of the appeal shows that requisite pre-deposit has been made, thus dismissal of appeal for non-compliance with necessary pre-deposit required in Section 107(6) of the CGST Act not justified.
Facts- This Petition is impugning an Order-in-Appeal dated 20.06.2024 passed by the Respondent No. 2. Vide the said Order-in-Appeal, the Petitioner’s appeal was dismissed mainly alleging that the Petitioner has not submitted any valid proof regarding payment of the mandatory pre-deposit equal to 10% of the disputed amount as required u/s. 107(6) of the CGST Act, 2017 and that the Petitioner has not submitted any valid documents, such as Board Resolution, to establish that he is the authorised signatory to sign the appeals under the Companies Act, 1956.
Conclusion- Held that the system-generated provisional acknowledgement of the appeal, which is generated automatically by the Respondents’ portal once an assessee files an appeal. This acknowledgement itself shows that the requisite pre-deposit has been made. Hence, we are satisfied that the Petitioner had complied with the necessary pre-deposit required in Section 107(6) of the CGST Act.
Held that a screenshot/extract from the GSTN Portal clearly reflects that Mr. Deepak Kokate is duly authorised to sign the appeal documents. We are informed that to be registered on the GSTN portal as an authorized signatory, the person must submit the relevant board resolution or power of attorney authorizing him. If Respondent No.2 had taken a few seconds to check the GSTN portal, he would have found that Mr. Deepak Kokate is duly authorised to sign the appeal documents.
