GST Demand Challenge Upheld: Pre-Deposit Required, Statutory Appeal Permitted with 10% Payment Within 30 Days

HC allowed the writ petition challenging GST demands, directing the petitioner to file a statutory appeal within 30 days. The court mandated a 10% pre-deposit for non-'Fish Meal' items and referenced previous judgments. The appeal will be disposed of by the GST & Central Excise (Appeals) Commissioner, pending the Supreme Court's decision on 'Fish Meal' classification.

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Issues:
1. Challenge against Order-in-Original regarding GST demands.
2. Pre-deposit requirement for filing statutory appeal.
3. Application of Section 107 of GST enactments.
4. Reference to previous judgments regarding similar cases.
5. Disposal of Writ Petition with specific directions for appeal filing and pre-deposit.

Analysis:
1. The Writ Petition challenges the Order-in-Original concerning GST demands imposed on the petitioner. The impugned order confirmed various amounts payable for different periods under the IGST Act, CGST Act, and Tamil Nadu GST Act. It included demands, interest, and penalties for the supply of 'Fish Meal,' fish oil, and other items, with specific amounts and sections cited for each category.

2. The petitioner, through their counsel, referred to previous judgments where similar cases involving 'Fish Meal' were allowed to file statutory appeals without pre-deposit. The counsel indicated the petitioner's willingness to pre-deposit 10% of the disputed tax amount for items other than 'Fish Meal,' as required under Section 107 of the respective GST enactments.

3. The Court acknowledged the merits in the petitioner's submissions, citing the precedent set by previous orders in related cases involving 'Fish Meal.' Consequently, the Court directed the petitioner to file a statutory appeal before the Appellate Authority within 30 days, with the Appellate Authority being added as the second respondent. The petitioner was instructed to pre-deposit 10% of the disputed tax for non-'Fish Meal' items within the same timeframe.

4. The judgment emphasized the need for compliance with the pre-deposit requirement and the statutory appeal process, aligning with the decisions in previous cases. The Commissioner of GST & Central Excise (Appeals) was tasked with disposing of the appeal, subject to the Supreme Court's decision on the classification of 'Fish Meal.'

5. In conclusion, the Writ Petition was disposed of with specific directions for filing the statutory appeal, pre-depositing the disputed tax amount, and awaiting the Supreme Court's ruling on the 'Fish Meal' classification. No costs were awarded, and connected miscellaneous petitions were closed as a result of the judgment.

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