Writ Petition Dismissed as GST Appeal Decided on Merits Despite Pre-Deposit Issue

Advertisement Digambar Road Lines Vs Commissioner (Appeals) (Orissa High Court) The Orissa High Court considered a writ petition challenging an appellate order dated 25 August 2025 passed under the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017. The appellate authority had upheld the demand of duty, interest and penalty issued in the original order. The petitioner argued that the appellate order was invalid because the appeal itself was non est, claiming that Section 107(6) of the GST Act requires mandatory pre-deposit of 10% of the disputed tax bef...