Case Details: Simla Gomti Pan Products (P.) Ltd. vs. Commissioner of State Tax U.P. - [2025] 180 taxmann.com 464 (Allahabad)
Judiciary and Counsel Details
- Jaspreet Singh, J.
-
Pradeep Agrawal & Amar Mani Tiwari for the Petitioner.
Facts of the Case
The petitioner, challenged orders passed under Section 74 of the CGST Act by filing a statutory appeal, which was dismissed for limitation. Upon remand, the appellate authority again rejected the appeal for non-compliance with the statutory requirement of making a 10 percent pre-deposit under Section 107. It was submitted in the present writ petition that it had already conveyed its inability to make the pre-deposit, that the issue had been considered in the earlier writ petition, and that the appellate authority ought not to have dismissed the appeal on this ground. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the prior order of remand was confined strictly to the issue of limitation and did not grant any exemption from the statutory pre-deposit mandated under Section 107 of the CGST Act and the Uttar Pradesh GST Act. It was observed that neither in the earlier petition nor in the present one had petitioner sought any specific relief for waiver of the pre-deposit, despite full knowledge that the appeal had been dismissed for non-compliance with this requirement. The Court concluded that statutory appeals cannot be entertained.
List of Cases Reviewed
- Celir LLP v. Sumati Prasad Bafna [2024] 169 taxmann.com 381 (SC) (Para 31) followed
List of Cases Referred to
- Simla Gomti Pan Products (P.) Ltd. v. Commissioner of State Tax [2025] 173 taxmann.com 969 (Allahabad) (para 4)
- Suryachakra Power Corporation Limited v. Electricity Department (2016) 16 SCC 152 (para 5)
- M.P. Steel Corporation v. CCE (2015) 7 SCC 58 (para 5)
- Simla Gomti Pan Products (P.) Ltd. v. Commissioner of State Tax U.P. [2024] 168 taxmann.com 541/93 GSTL 322 (Allahabad) (para 7)
- Simla Gomti Pan Products (P.) Ltd. v. Commissioner of State Tax [2024] 168 taxmann.com 542/[2025] 93 GSTL 321 (SC) (para 7)
- Sarguja Transport Service v. State Transport Appellate Tribunal, M.P., Gwalior and others (1987) 1 SCC 5 (para 28)
- Celir LLP v. Sumati Prasad Bafna [2024] 169 taxmann.com 381 (SC) (para 30).
The post Successive Petitions Can’t Bypass GST Pre-Deposit Requirement | HC appeared first on Taxmann Blog.
