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IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR
SANJEEV SACHDEVA, VINAY SARAF
Laxman Das Jaisinghani – Appellant
Versus
Union Of India – Respondent
| Table of Content |
|---|
| 1. gst procedure for appeal filing (Para 4 , 5) |
| 2. timeliness and deposit compliance for appeal (Para 6 , 10) |
| 3. arguments on pre-deposit and appeal process (Para 8 , 9) |
| 4. court's decision on procedural compliance (Para 11 , 12) |
ORDER :
Vinay Saraf, J.
1. Being aggrieved by the Order in Appeal dated 23.03.2024 passed by Joint Commissioner (Appeals) Central G.S.T. & Central Excise Bhopal, the petitioner has preferred the present petition.
2. With the consent of the parties, matter 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
Procedural delays in GST appeal filings should not invalidate compliance efforts and rights to appeal, especially where the appellant has made good faith attempts to meet statutory requirements.
Petitioner's right to appeal was upheld despite procedural impediments due to frozen bank accounts, allowing extension of limitation for appeal filing.
Payments made under protest can count as valid pre-deposits under Section 107 of the GST Act, ensuring equitable relief and proper adjudication in tax disputes.
S.107 CGST mandates only 10% pre-deposit for GST appeals; court allows compliance for restoration.
GST appeal rejection on limitation upheld, but remitted for merits upon enhanced pre-deposit.
Writ petition challenging GST order remitted for de novo adjudication upon 10% pre-deposit due to expired appeal limitation.
The court allows remittance for fresh adjudication contingent upon deposit conditions in GST disputes.
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