GST Appeal Dismissal Set Aside as Unadjusted Tax Deposit Directed to Be Treated as Mandatory Pre-Deposit

Samrat Chatterjee Vs Union of India & Ors. (Calcutta High Court)

The writ petition challenged an order dated January 14, 2025 passed by the Appellate Authority under Section 85 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944, by which the petitioner’s appeal against the order-in-original dated April 18, 2024 was dismissed for non-compliance with the mandatory statutory pre-deposit requirement under Section 35F. At the outset, the Court corrected typographical errors in an earlier order regarding payment figures, replacing Rs. 1,41,910/- and Rs.

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