GAEA Engineers and Contractors Private Limited Vs Chief Commissioner of CGST & Central Excise (Orissa High Court)
The Orissa High Court heard a writ petition challenging the order dated 01.11.2024 in Appeal No.518/GST/BBSR/ADC/2024-25, which rejected an appeal filed under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Odisha GST Act, 2017, on the ground of non-compliance with sub-section (6) of Section 107. The petitioner had filed an appeal against the Order-in-Original dated 14.11.2023 passed by the Superintendent, GST and Central Excise, Bhubaneswar-VI Range. Counsel for the petitioner, Ms. Itishree Tripathy, contended that the appeal had been duly filed, assigned a number by the Department, and that any defects should have been communicated promptly rather than rejecting the appeal outright. She highlighted that the appeal was filed manually due to the original order being issued manually and claimed that the First Appellate Authority issued a notice of personal hearing but proceeded to reject the appeal without addressing its merits.
The petitioner further submitted that the requisite pre-deposit of Rs.1,58,179 under Section 107(6) had already been made on 04.09.2025 and requested restoration of the appeal for consideration on merit. The Department, represented by Sri Mukesh Agarwal, argued that the statutory requirement under Section 107(6) had not been satisfied, thereby preventing the Appellate Authority from proceeding with the hearing, despite the notice for personal hearing.
