Statutory appeal and pre-deposit directed in GST dispute over fish-meal classification and other tax demands

The High Court directed the petitioner to pursue the statutory appellate remedy against the GST adjudication confirming tax, interest and penalty on different supplies, rather than adjudicating the writ on merits. Relying on an earlier order in a similar fish-meal matter, the Court allowed the appeal to be filed within the stipulated time and required a 10% pre-deposit on the disputed tax other than the fish-meal demand. The appellate authority was left to decide the appeal, subject to the Supreme Court's pending ruling on fish-meal classification.

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Issues: Whether the writ petition should be disposed of by directing the petitioner to avail the statutory appellate remedy and, in doing so, whether pre-deposit could be dispensed with for the demand relating to fish meal while requiring pre-deposit for the remaining disputed tax.

Analysis: The impugned adjudication had confirmed tax, interest and penalty on different supplies under the GST enactments. The petitioner relied on an earlier order of the same Court in a similar fish-meal matter and sought permission to pursue the statutory appeal. For the balance demands, the petitioner expressed readiness to make the statutory pre-deposit. The Court accepted the course of alternate remedy in light of the earlier order and directed the petitioner to file the appeal within the stipulated time. It further directed pre-deposit of 10% of the disputed tax for items other than fish meal and left the appellate authority to decide the appeal, subject to the Supreme Court's decision on classification of fish meal.

Conclusion: The writ petition was not adjudicated on the merits of the tax demands and was disposed of by directing the petitioner to pursue the statutory appeal with the limited pre-deposit direction.

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