GST DAILY – 365 : Matter remanded as assessee’s appeal dismissed without notice of non-compliance regarding pre-deposit: HC

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Matter remanded as assessee’s appeal dismissed without notice of non-compliance regarding pre-deposit: HC

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF  Sree Balaji Traders V/s Commissioner of GST & Central Excise (Appeals), decided on 22-8-2024

👉 Issue:-

✔️ Can appeal dismissed without notice of non-compliance regarding pre-deposit?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessees appeal was dismissed by Appellate Authority on ground that it had not complied with mandatory condition of pre-deposit of 10 per cent of disputed tax amount, since assessee was never put on notice of fact that it had not complied with 10 per cent pre-deposit, matter was to be remitted back to Appellate Authority.

Section 107 of Central Goods and Services Tax Act, 2017