Pre-deposit non-payment rejection set aside, as later GST DRC-03 payment justified remand for merits-based reconsideration.

A statutory appeal rejected solely for non-payment of the pre-deposit was found fit for remand where the equivalent amount was later paid through GST DRC-03. Because the pre-deposit had in substance been made and the tribunal was not yet constituted, the appellate order was set aside and the appeal was directed to be reconsidered on merits by the appellate authority within the time indicated.

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Issues: Whether the appellate order rejecting the statutory appeal for non-payment of pre-deposit warranted interference and whether the appeal should be remanded for adjudication on merits after the pre-deposit amount had subsequently been tendered.

Analysis: The appeal had been rejected solely for failure to deposit the pre-deposit amount under the statutory appellate regime. The amount equivalent to the pre-deposit was later paid in GST DRC-03. The availability of a further appeal before the tribunal was noted, but the tribunal was not yet constituted. In these circumstances, and considering that the statutory pre-deposit had in substance been made, the matter was considered fit to be sent back to the appellate authority for decision on merits.

Conclusion: The appellate order was set aside and the matter was remanded to the appellate authority for fresh disposal of the appeal on merits within the time indicated.

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