TaxTMI 
TaxTMI 
2025 (3) TMI 172
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....tter is heard finally. 3. Heard Shri Himanshu Khemuka, Advocate appeared on behalf of the petitioner and Shri Abhijeet Shrivastava, Advocate appeared on behalf of the respondent - revenue. 4. Short facts of the case are that, petitioner is the proprietor of M/s Swastik Traders and engaged in the business of General Stores and registered with GST Department under the provisions of Central Goods and Services Tax Act, 2017 {hereinafter to be referred as 'CGST Act, 2017'}. The petitioner filed statutory GSTR-1 and GSTR-3B for the period of April - 2018 to March - 2019. However, the respondent department conducted GST Audit of the records of the petitioner and a show cause notice dated 31.03.2021 was issued to the petitioner by the res....
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....L - 01 on 13.04.2023 towards pre-deposit of 10% of the disputed tax amount. 6. The appellate authority by order dated 23.04.2024 dismissed the appeal filed under Section 107 by offline mode as well as online by the petitioner on the ground that petitioner has not made the mandatory pre-deposit along with the offline appeal dated 20.01.2023 and online appeal filed by the petitioner on 13.04.2023 was beyond the time limit prescribed by law. The appellate authority further held that appeal ought to have been filed within a period of three months from the date of communication of order in original on 30.02.2022 and the delay up to the period of one month can be condoned by the appellate authority upon being satisfied that the appellant was p....
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....ity did not upload the impugned order dated 22.09.2022 on GST Portal till 17.01.2023, the petitioner could not have deposited the amount through GST DRC - 03 and pre-depositing amount could be paid by transferring the amount in the GST Electronic Cash Ledger only. He further submits that before 18.4.2023, the pre-deposit amount could be deposit through GST Electronic Cash Ledger. He submits that the appellate authority has failed to appreciate the fact that pre-deposit had already been made and therefore, the appeal ought to have been decided on merit. 9. Shri Abhijeet Shrivastava, learned counsel appearing on behalf of respondent -revenue opposed the petition on the ground that appeal was not submitted within prescribed period. However,....
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....ugned order is uploaded on the GST portal. In the present matter, the impugned order was uploaded on 17.01.2023 and therefore, the petitioner could not file the appeal through electronic mode earlier, therefore, petitioner has not committed any error in depositing Rs.82,000/- in his GST Electronic Cash Ledger and submitting the appeal through speed post. 11. In such circumstances, there was no failure on the part of petitioner in filing the appeal, within the prescribed period of limitation as well as depositing the mandatory amount in accordance with Section 107 (6b) of CGST Act, 2017. Merely, because the petitioner could not pay the mandatory amount through GST APL - 01 in the absence of uploading the Order in Original, petitioner cann....