GST appeal rejection on limitation upheld, but remitted for merits upon enhanced pre-deposit.

ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondents.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.

3.The petitioner is before this court against the impugned order dated

22.12.2025 passed by the 1^st respondent/Appellate Authority whereby the petitioner appeal against the order dated 20.06.2025 has been rejected on the ground of limitation. The said appeal has been rightly rejected by the Appellate Authority as it is beyond the condonable period of limitation provided under Section 107 of the respective GST Enactments, as such, dismissal of the appeal by the 1^st respondent cannot be found fault with. It is also noticed that the petitioner had filed the appeal against the order dated 20.06.2025 on 21.08.2025 which came to be rejected by an order dated 25.10.2025 on the ground that Non-receipt of certified copies, Statement of Facts, Ground of Appeal not attached with annexure of FORM GST APL-01. However, it appears that the petitioner has deposited 10% of the disputed tax as is reflected from Form GST- 02 dated 25.10.2025 while rejecting the appeal filed on 21.08.2025. 4. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 15% of the disputed tax over and above the 10% deposited while filing the Appeal as a condition for seeking liberty to agitate his claims before the 1^st Respondent/Appellate Authority.

5. The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:-

“Petitioner undertakes to deposit 15% of the disputed tax amount.”

6. Recording the same, the case is remitted back on the file of the 1st Respondent to pass a fresh order on merits subject to the Petitioner depositing 15% of the disputed tax over and above the 10% deposited while filing the Appeal, in cash or from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.

7. In case the Petitioner complies with the above stipulations, the 1st Respondent shall consider the appeal and dispose the same, on merits and in accordance with law, on it’s own turn, without further reference to limitation.

8. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.