Court directs Government unit to appeal tax order within 10 days without pre-deposit requirement

The High Court of Madhya Pradesh directed a petitioner challenging a tax order to file an appeal within 10 days, allowing the appeal to proceed without a pre-deposit requirement. The petitioner, a unit established by the Government of India, had disputed a significant tax demand, penalties, and interest imposed under the CGST Act, 2017. The Court refrained from assessing the case's merits but aimed to resolve the appeal promptly, instructing the Appellate Authority to address the matter within three months without insisting on pre-deposit. The writ petition was disposed of accordingly.

---

---

Issues:
1. Challenge against the order of the Joint Commissioner, Central G.S.T., Central Excise and Customs, Jabalpur.
2. Petitioner's status as a unit established by the Government of India.
3. Filing of writ petition directly before the High Court without availing the appeal remedy under Section 107 of the Central GST Act, 2017.
4. Contention regarding pre-deposit requirement for appeal.
5. Blocking of CENVAT Credit without prior notice.
6. Claim for credit under the M.P. GST Act, 2017.
7. Directions regarding filing an appeal before the Appellate Authority and resolution of the appeal without pre-deposit.

The High Court of Madhya Pradesh heard a writ petition challenging an order by the Joint Commissioner, Central G.S.T., Central Excise and Customs, Jabalpur, demanding Central Goods and Services Tax of Rs. 12,83,72,983 from the petitioner, a unit established by the Government of India. The order also imposed interest and a penalty on the petitioner under the CGST Act, 2017. The petitioner contended that the appeal remedy under Section 107 of the Act was available but chose to file a writ petition directly, citing concerns about pre-deposit requirements for appeals. The petitioner argued that the blocking of CENVAT Credit without prior notice was unjust, and also claimed credit under the M.P. GST Act, 2017. The Court, while refraining from expressing an opinion on the merits, directed the petitioner to file an appeal within 10 days and instructed the Appellate Authority to entertain the appeal without insisting on pre-deposit, aiming to resolve the matter on its merits within three months. Consequently, the writ petition was disposed of with these directions in place.

---