GST appeal dismissal unfair since pre-deposit requirement already complied: Bombay HC

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 man...