Mandatory pre-deposit default may not defeat GST appeal where prompt payment is undertaken and merits review is restored.

A statutory GST appeal dismissed only for non-payment of mandatory pre-deposit may be restored where the assessee promptly undertakes to make the deposit, so that the dispute is decided on merits rather than lost on a technical default. The High Court treated the common dismissal order as unsuitable for denying adjudication, since the petitioner expressed readiness to pay immediately. The dismissal was therefore set aside conditionally, and the appeal was directed to be restored if the entire pre-deposit was paid within two weeks, with interim protection continued for a short period.

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Issues: Whether the dismissal of the petitioner's appeal for non-payment of mandatory pre-deposit under the GST law was liable to be set aside, and whether the appeal should be restored for disposal on merits upon deposit.

Analysis: The petitioner's appeal had been dismissed solely for non-payment of the statutory pre-deposit. The order was also a common order passed in respect of different appellants without identity of cause of action or parties. As the petitioner expressed willingness to pay the pre-deposit immediately, the technical objection was treated as not warranting denial of a merits adjudication, provided the deposit was made within the stipulated time.

Conclusion: The dismissal of the petitioner's appeal for non-payment of pre-deposit was set aside conditionally. Upon payment of the entire deposit within two weeks, the appeal is to be restored and decided on merits.

Final Conclusion: The writ petition succeeded to the limited extent of securing conditional restoration of the petitioner's statutory appeal and continuation of interim protection for a short period.

Ratio Decidendi: A statutory appeal dismissed only for non-payment of mandatory pre-deposit may be restored when the assessee promptly undertakes to make the deposit, so that the matter can be adjudicated on merits rather than defeated on a technical default.

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