GST Appeal Pre-Deposit Compliance: High Court Restores Narendra Hirawat’s Appeal
In the case of Narendra Hirawat v. State of Maharashtra W.P. (L) No. 28395 of 2023 dated December 16th, 2024, the petitioner faced an issue related to GST appeal pre-deposit compliance.
In the present case, the petitioner inadvertently filed an online appeal against the order dated 25th April 2022 without indicating any amount in the pre-deposit column. After realizing this error, the petitioner made the mandatory 10% pre-deposit from the electronic cash ledger. Despite this compliance, the appellate authority dismissed the petitioner’s appeal, holding him liable for the inadvertent error.
However, by ignoring this compliance and holding petitioner liable for inadvertent error, appellate authority dismissed petitioner’s appeal.
The Hon’ble High court set aside the order dated April 13th, 2023. and restore the petitioner’s appeal before appellant authority. Now that the pre-deposit has already made, the appellate authority must consider and dispose of the petitioner’s appeal on merits and in accordance with law.