GST appeal registration relief granted, with merits hearing permitted on timely filing and statutory deposits.

The petition concerned registration and merits hearing of a GST appeal, with relief conditioned on filing within the stipulated period and making the required statutory deposits. The Court noted that the alternate challenge to Section 107(4) of the CGST/RGST Act, 2017 was not pressed, and followed a co-ordinate Bench decision granting similar relief in an earlier matter on identical grounds. The appellate authority was directed to register and decide the appeal on merits if filed within four weeks, subject to payment of late fees, penalty, and other requisite amounts, and no opinion was expressed on the merits.

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Issues: Whether the petition should be allowed and the appellate authority directed to register and decide the petitioner's appeal on merits upon filing within the stipulated time and making the required statutory deposits.

Analysis: The petition did not press the alternate challenge to Section 107(4) of the CGST/RGST Act, 2017. The Court noted that in the petitioner's own earlier matter on identical grounds, a co-ordinate Bench had granted similar relief by permitting the appeal to be filed within time and directing the appellate authority to register and decide it on merits, subject to payment of late fees, penalty, and other statutory deposits. Agreeing with that course, the Court extended the same relief in the present case and clarified that no opinion was expressed on the merits.

Conclusion: The petition was allowed and the appellate authority was directed to register and decide the appeal on merits if filed within four weeks, subject to deposit of the statutory late fees, penalty, and other requisite amounts.

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