Bengal Cold Rollers Private Limited Vs Assistant Commissioner (ST) & Ors. (Supreme Court of India)
The Supreme Court considered Miscellaneous Applications filed by the applicant, the original petitioner, seeking modification of its order dated 13 May 2026 concerning the requirement of a 5% pre-deposit for filing statutory appeals against adjudication orders under the Central Goods and Services Tax Act, 2017. The applications concerned adjudication orders for FY 2019-20, 2021-22, 2022-23 and 2023-24, as well as an adjudication order dated 2 July 2025.
The applicant sought, among other reliefs, modification of the earlier order to remove the 5% pre-deposit condition and permit statutory appeals without pre-deposit. The applicant alternatively sought remand of the matters for adjudication after being afforded a reasonable opportunity of hearing and, in one application, quashing and setting aside of the adjudication order dated 2 July 2025.
The Supreme Court expressly rejected the prayer to do away with the 5% pre-deposit condition. At the same time, the Court clarified that statutory appeals may be preferred within the statutory period prescribed under Section 107 of the Central Goods and Services Act, 2017.
The Court further stated that it was for the applicant to decide whether to prefer a statutory appeal or avail any other remedy available in law.
With these observations, the Supreme Court disposed of the Miscellaneous Applications and Interlocutory Applications. Any pending applications were also disposed of.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
By these Applications, the applicant (the original petitioner) has prayed for the following:-
Miscellaneous Application No.1784/2026:-
(i) Allow the present Application and modify the Order dated 13.05.2026 qua the condition of pre-deposit of 5% and/or permitting the Petitioner to file statutory appeals without pre-deposit against the adjudication orders for FY 2019-20, 2021-22, 2022-23 and 2023-24 passed by the Respondent within the statutory time period prescribed under Section 107 of the CGST Act from the and/or remand the matter back for adjudication after affording the Petitioner a reasonable opportunity of being heard and/or ;
(ii) Pass such other and further order(s) as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case, in the interest of justice.
Miscellaneous Application No.1785/2026:-
(i) Allow the present application and modify the order dated 13.05.2026 qua the condition of pre-deposit of 5% and permitting the Petitioner to file appeals without pre-deposit and /or quash and set aside the Adjudication Order dated 02.07.2025 passed by the Respondents and remand the matter back for adjudication after affording the Petitioner a reasonable opportunity of being heard, and/or;
(ii) Pass such other and further order(s) as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.
2. We outright reject the prayer insofar as doing away with condition of pre-deposit of 5%, however, the Statutory Appeals may be preferred within the statutory time period as provided under Section 107 of the Central Goods and Services Act, 2017.
3. It’s upto the applicant whether to prefer any Statutory Appeal or avail any other remedy in law.
4. With the aforesaid, the Miscellaneous Applications and Interlocutory Applications are disposed of.
5. Pending applications, if any, also stand disposed of.
