https://www.taxtmi.com/caselaws?id=782900 HC set aside the appellate authority's order dismissing the registered person's appeal under s.74 WBGST/CGST Acts for non-compliance with the statutory pre-deposit under s.107(6). HC held that, as more than 10% of the disputed tax had already been recovered by the department and the GST Appellate Tribunal is not yet functional, the statutory pre-deposit requirement stood satisfied. The matter was remanded to the appellate authority to hear and decide the appeal on merits without insisting on any further pre-deposit. HC declined to order refund of the amount already recovered, noting the belated approach to the writ jurisdiction. Petition disposed. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782900 HC set aside the appellate authority's order dismissing the registered person's appeal under s.74 WBGST/CGST Acts for non-compliance with the statutory pre-deposit under s.107(6). HC held that, as more than 10% of the disputed tax had already been recovered by the department and the GST Appellate Tribunal is not yet functional, the statutory pre-deposit requirement stood satisfied. The matter was remanded to the appellate authority to hear and decide the appeal on merits without insisting on any further pre-deposit. HC declined to order refund of the amount already recovered, noting the belated approach to the writ jurisdiction. Petition disposed. Case-Laws GST Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782900