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 pre-deposit, the petitioner should have been put to notice to rectify such deficiencies; (ii) follows its own judgment in Delphi World Money Limited case; (iii) alternate remedy is not a bad when natural justice has been violated; in any case, as the GST Tribunal is not functional, remedy does not exist; (iv) remands matter back to commissioner appeals to grant opportunity to cure deficiencies; if any, and decide the matter on merits.
Argued by Bharat Raichandani along with Ld. Counsel Mahesh Raichandani and Jasmine Dixit
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Heard learned counsel for the parties.
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