M/S. Green Woods vs. Union Of INDIA Thr. The Secretary And Anr
Held
The High Court set aside the dismissal, holding that the Appellate Authority mechanically dismissed the appeal without allowing rectification of the pre-deposit shortfall, which was made good before the dismissal order. The appeal was restored to be heard on merits after providing the Petitioner an adequate opportunity of being heard.
Facts
An investigation led to an Order-in-Original confirming tax demand and penalty against the Petitioner. The Petitioner's appeal was dismissed by the Appellate Authority for a shortfall in the statutory pre-deposit under Section 107(6)(b), even though the shortfall was deposited before the dismissal order was passed.
Key Issues
Whether an appeal can be dismissed for a pre-deposit shortfall if the amount is deposited before the dismissal order. Whether the Appellate Authority must provide an opportunity to rectify procedural defects like pre-deposit shortfalls before dismissing an appeal.
Sections Cited
Section 74, Section 122, Section 107(6)(b), Rule 26(a), Rule 26(2)(a)
AI-generated summary — verify with the full judgment below
29-ASWP-9483-2026.DOC Shephali IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 9483 OF 2026 Green Woods …Petitioner Versus Union of India & Anr. …Respondents Mr Sujit Sahoo, with Zainab Burmawala, with Reeta Sharma & Sunny Gupta, for the Petitioner. Mr Karan Adik, with Niyati Mankad & Priyanka Singh, for the Respondents. CORAM: SUMAN SHYAM & ADVAIT M. SETHNA, JJ. DATED: 27th JULY 2026. PC:-
The Writ Petitioner is a firm having registration under the Goods and Service Tax Act, 2017 bearing GSTIN 27ALVPD6556C1ZV. On 27th December 2021, summons were issued to the Petitioner, whereafter, investigation was initiated against the Petitioner firm. During the course of investigation, the Petitioner has made deposit on four different occasions, totalling to an amount of Rs. 2,60,24,954/-. On completion of investigation, Show Cause Notice (GST DRC-01) under Section 74 read with Section 122 of the CGST Act was issued to the Petitioner by the SHEPHALI SANJAY MORMARE SHEPHALI SANJAY MORMARE Date: 2026.07.28 20:04:41 +0530
29-ASWP-9483-2026.DOC Additional Commissioner of GST, Mumbai alleging contravention of the provisi
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