GST Appeal Rejection Overturned Due to Tech Glitches; Appeals to Be Heard on Merit Without Pre-Deposit Within Six Weeks.

The HC set aside the rejection orders under Section 107 of the GST Act, 2017, due to technical glitches in the appeal process. It directed the appellate authority to hear both appeals as a composite appeal on merit without requiring any pre-deposit. The appeals are to be disposed of within six weeks.

---

---

Issues:
Challenge to orders under Sections 107 of the GST Act, 2017; Rejection of appeal due to technical glitch; Disputed amount not mentioned in appeal; Delay in filing appeal; Entertaining second appeal under Section 107 of the said Act.

Analysis:
1. The petitioner challenged orders under Sections 107 of the GST Act, 2017, related to the interception of goods and subsequent penalties. The petitioner's appeal was dismissed due to a technical glitch where the disputed amount was not mentioned in the appeal form.

2. The rejection of the appeal was deemed irregular by the petitioner, who argued that the technical error should not have led to the dismissal of the appeal. Despite filing a subsequent appeal with the disputed amount included, it was rejected due to being filed beyond the prescribed limitation period.

3. The State contended that the rejection of the appeal was due to the petitioner's technical error in filling out the appeal form. The State acknowledged that the pre-deposit of penalty was covered by the proviso to Section 107(6) of the said Act, and since the petitioner had paid the required amount, no further pre-deposit was necessary.

4. The court considered the arguments and referred to a previous judgment regarding the interpretation of the Limitation Act, 1963, in relation to the GST Act. The court noted that the petitioner's appeal, though filed within time, was rejected due to technical glitches, and there was no provision for review of the first appeal.

5. Despite the rejection of the second appeal, the court held that the petitioner's statutory right to challenge the order under Section 129(3) of the said Act should not be defeated by technical glitches. The court set aside the rejection orders and directed the appellate authority to hear both appeals as a composite appeal on merit without requiring any pre-deposit from the petitioner.

6. The court instructed the appellate authority to dispose of the appeal within six weeks and concluded the judgment without any order as to costs. All parties were directed to act based on the server copy of the order downloaded from the Court's website.

---