Mandatory pre-deposit under GST restored the dismissed appeal after conditional compliance and fresh merits hearing.

Non-payment of the mandatory pre-deposit under the CGST Act led to dismissal of the statutory appeal, but the Court accepted that the default was inadvertent and permitted compliance in the interest of justice. On payment of the requisite pre-deposit, the appellate authority was directed to restore the appeal and hear it afresh on merits after giving the petitioner due opportunity of hearing.

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Issues: Whether the appeal dismissed for non-compliance with the pre-deposit requirement should be restored on payment of the requisite amount.

Analysis: The dismissal of the statutory appeal was attributable to non-payment of the mandatory pre-deposit under Section 107(6) of the Central Goods and Services Tax Act, 2017. The Court accepted that the default was inadvertent and held that, in the interest of justice, the petitioner should be permitted to comply with the pre-deposit condition. Upon such compliance, the appellate authority was directed to restore the appeal and dispose it on merits after giving due opportunity of hearing.

Conclusion: The petitioner was granted conditional relief by way of permission to make the pre-deposit and seek restoration of the appeal, with the appeal thereafter to be decided afresh on merits.

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