Statutory pre-deposit under GST appeals remains mandatory, while delay condonation may still be sought for late filing.

Under the GST appeal framework, no exemption was available from the statutory pre-deposit required for filing an appeal, so the disputed tax, penalty and interest liability could be examined only by the appellate authority on merits. Because the petitioner had remained in correspondence with the authorities and had crossed the limitation period, liberty was granted to file the appeal within two weeks with the mandatory deposit and an application for condonation of delay, leaving the appellate authority to consider delay sympathetically and decide the appeal in accordance with law.

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Issues: Whether the petitioner could be exempted from the statutory pre-deposit for filing the appeal under the GST regime, and whether liberty could be granted to file the appeal with delay condonation.

Analysis: The order-in-original had imposed tax, penalty, and interest under the CGST Act, 2017. The Court held that there is no exemption from the pre-deposit requirement for filing an appeal under the GST regime, and the disputed liability could be examined only in the appeal on merits. At the same time, since the petitioner had been in correspondence with the authorities and had missed the appeal limitation period, the Court granted liberty to file the appeal within two weeks along with the statutory deposit and a delay condonation application, leaving the appellate authority to consider delay sympathetically and decide the appeal in accordance with law.

Conclusion: Exemption from pre-deposit was declined, but liberty was granted to file the appeal with statutory deposit and seek condonation of delay.

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