2025 (5) TMI 765

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mohanty, Senior Advocate along with Mr. Sayed Shahzeb Ali, Advocate For the Opposite Parties : Mr. Choudhury Satyajit Misra, Senior Standing Counsel for CGST, Central Excise and Customs ORDER This matter is taken up through Hybrid mode. 2. Challenging the Order-in-Appeal No.619 GST/BBSR/ADC/2024- 25, dated 05.12.2024 passed by the Additional Commissioner, Goods and Services Tax (Appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ten note of submission. The hearing was concluded. 3.1. It is submitted that though the Petitioner has addressed the appeal on merits on each ground, the appeal has been rejected basing on noncompliance of sub-section (6) of Section 107 of the CGST Act, 2017. It is argued by learned Senior Counsel that after conducting the hearing on merit without indicating the Petitioner with regard to removi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... knowledge about the requirement under sub-section (6) of Section 107 of the CGST Act read with Rule 108 of the CGST Rules, there was no requirement to bring it to its notice regarding defective filing. Therefore, the Appellate Authority was justifying in dismissing the appeal without going into the merits of the matter. 5. Considered the rival contentions advanced by the learned counsel for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nior Advocate fairly conceded that had the Appellate Authority pointed out such a defect, the petitioner would have deposited such amount as is required for the purpose of appeal to be heard on merit. 5.1 This Court, therefore, feels it expedient to observe that when the appeal is admitted and the Appellate Authority is proceeded to hear the matter on merit, the Office of the Appellate Authorit....