GST pre-deposit non-compliance: HC allows fresh opportunity to cure defect and have the appeal heard on merits.

Where an appeal was rejected solely for non-compliance with the GST pre-deposit requirement, and the alternative appellate forum under Section 112 was not yet available, the HC set aside the rejection and allowed one further opportunity to make the deposit. The Court treated the defect as curable in the circumstances and directed compliance so that the appeal could thereafter be heard on merits.

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Issues: Whether the rejection of the petitioner's appeal for non-compliance with the pre-deposit requirement under Section 107(6) of the GST enactments should be set aside and an opportunity granted to make the deposit so that the appeal can be heard on merits.

Analysis: The appeal had been rejected on a technical ground for want of pre-deposit. The appellate tribunal under Section 112 had not yet been constituted, and the petitioner sought an to cure the defect and pursue the appeal on merits. In these circumstances, the Court found it to grant one further opportunity to comply with the statutory pre-deposit requirement.

Conclusion: The rejection order was set aside and the petitioner was permitted to make the pre-deposit within the time granted, so that the appeal could thereafter be heard on merits.

Ratio Decidendi: Where an appeal is rejected solely for non-compliance with the statutory pre-deposit requirement and the alternative appellate forum is not yet available, the Court may set aside the rejection and permit compliance so that the appeal can be adjudicated on merits.

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