Pre-deposit requirement under Section 107(6) governs appellate reconsideration on remand, enabling setting aside of dismissal for non-compliance.

The High Court considered whether a Single Judge rightly set aside an Appellate Commissioner's order dismissing an appeal for failure to comply with the mandatory pre-deposit and remitted the matter for fresh consideration; the Court held the remand is permissible but any reconsideration by the Appellate Commissioner must observe the statutory pre-deposit requirement under the Central Goods and Services Tax Act, 2017. The writ challenge was confined to the appellate order, and the Single Judge's order was upheld to the extent it directed fresh consideration subject to compliance with the pre-deposit obligation, benefiting the assessee.

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Issues: Whether the learned Single Judge was justified in setting aside the order dated 24.04.2023 of the Appellate Commissioner and remitting the matter to the Appellate Commissioner for fresh consideration.

Analysis: The writ petition sought quashing of the Appellate Commissioner's order dated 24.04.2023 which dismissed the appeal for non-compliance with the mandatory pre-deposit requirement under Section 107(6) of the Central Goods and Services Tax Act, 2017. The record shows that the writ prayer was confined to the appellate order and did not directly challenge the original order dated 01.04.2021. The impugned order of the Single Judge set aside only the Appellate Commissioner's order and remitted the matter to the Appellate Commissioner for fresh consideration. The Court observed that any reconsideration by the Appellate Commissioner must be undertaken in accordance with the statutory pre-deposit requirement prescribed by the Act.

Conclusion: The Single Judge was justified in setting aside the Appellate Commissioner's order dated 24.04.2023 and remitting the matter to the Appellate Commissioner for fresh consideration; such reconsideration is subject to compliance with Section 107(6) of the Central Goods and Services Tax Act, 2017. This conclusion is in favour of the respondent (assessee).

Ratio Decidendi: Where an appellate order dismisses an appeal for non-compliance with the mandatory pre-deposit, the appellate authority's reconsideration on remand must be conducted subject to the statutory pre-deposit requirement under Section 107(6) of the Central Goods and Services Tax Act, 2017.

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