2025 (11) TMI 933

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....ctively, "GST Act") proceeded and decided the matter by passing an order dated 25.08.2025, upholding the demand of duty, interest and penalty made in the original order. The petitioner chose to file the instant writ petition assailing the said order which is passed on the premise that Section 107(6) of the GST Act, 2017, postulates that no appeal shall be filed unless the appellant pays a sum equal to 10% of the remaining amount of tax in dispute arising from the said order. According to him, the language employed in Section 107 (6) of the said Act is mandatory, as the appeal cannot be filed nor be taken on record unless the compliance contemplated under the aforesaid sub-section is complied with. 1.1. Section 107(6) of the said Act is q....

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.... order was, in fact, non est appeal and therefore, it ought not to have been decided. To buttress the aforesaid submissions, the reliance is placed upon unreported orders of this Bench rendered in W.P.(C) No.25187 of 2025 (M/s. GAEA Engineers and Contractors Private Limited vs. Chief Commissioner of CGST & Central Excise, Odisha and others and W.P.(C) No.6650 of 2025 (M/s. Harsheel Auto Planet, Sundergarh vs. Commissioner (Appeals), CGST, Central Excise & Customs and others), wherein it is held that the authority ought to have pointed out to the appellant in the event the appeal is filed in the physical form to deposit the statutory amount under Section 107(6) of the said Act. Having not done so, the dismissal of the appeal is per se illega....

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..... The reason for not accepting the proposition as laid down in the above cases can be reasonably gathered from the fact that the appellate authority, while dismissing the said appeal assigned two grounds, firstly, non-observance and/or fulfilment of the conditions under Section 107(6) of the said Act; and secondly, on merit. The operating portion of the impugned order is suggestive of the aforesaid facts that the appeal was not only dismissed on technical ground but also on merit. Once the appellate authority decided the case on merit, the Writ Court should be slow and circumspect in interfering with such order unless the findings returned in the order of the appellate authority is per se illegal, irrational, unreasonable and de-hors the pa....