Notice Must Be Given for GST Appeal Pre-Deposit Shortfall: Bombay HC

D N Polymers Vs Union of India & Ors. (Bombay High Court) The petitioner is a trader. An order confirming demand of GST came to be passed. It filed an appeal under section 107 of the CGST Act before the appellate authority. The appellate authority authority heard the petitioner on merits. However, it rejected the appeal on the ground that there was some short payment of pre-deposit under section 107(6) of the Act. Hence, petition came to be filed. The Hon’ble Bombay High Court set aside the order and allowed the writ petition. It held: (i) if there was a deficiency of short payment of pr...