M/S. Hal Offshore Limited vs. The Assistant Commissioner Of (GST) And (Central Excise)
Facts
M/s. Hal Offshore Limited (the petitioner) filed a writ petition challenging an order passed by the Commissioner of GST and Central Excise (Appeals) (the second respondent). The petitioner had appealed an original order dated 24.05.2023 passed by the Assistant Commissioner of GST and Central Excise. The petitioner was required to deposit 10% of the disputed tax by 28.08.2023. The petitioner claims to have made this deposit of Rs. 3,38,577/- on 25.08.2023. However, the second respondent rejected the petitioner's appeal, stating that the mandatory pre-deposit was not made, rendering the appeal liable for rejection.
Held
The Court held that the petitioner appears to have paid the mandatory pre-deposit amount of 10% of the disputed tax on 25.08.2023, which is in accordance with Section 107(6)(b) of the CGST Act, 2017. The impugned order dated 28.11.2024, passed by the second respondent, rejecting the appeal on the ground of non-compliance with the pre-deposit requirement, was therefore quashed. The Court remitted the case back to the respondents for verification of whether the petitioner had indeed made the pre-deposit. If the deposited amount satisfies the requirements of Section 107 of the GST Enactment, the second respondent is directed to accept the appeal, proceed to hear it on merits, and dispose of it expeditiously and in accordance with law. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the appeal filed by the petitioner before the second respondent was liable to be rejected for non-compliance with the mandatory pre-deposit requirement under the GST enactment? Petitioner's contention: The petitioner argued that they had indeed made the mandatory pre-deposit of 10% of the disputed tax on 25.08.2023, prior to the stipulated deadline of 28.08.2023. They relied on the Goods and Service Tax payment receipt as evidence of this deposit. Therefore, the rejection of their appeal by the second respondent on the grounds of non-compliance was erroneous. Revenue's contention: The judgment does not record any specific arguments made by the respondents (Revenue). However, their stance, as reflected in the impugned order, was that the petitioner had failed to make the mandatory pre-deposit as required under the provisions of the respective GST Enactment.
Sections Cited
Section 107(6)(b), Section 107
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED :24.07.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD) No.20096 of 2025 and W.M.P(MD) Nos.15465 and 15468 of 2025 M/s.Hal Offshore Limited, represented by its Manager, S.P.Alagappan, S/o.Subbaiah, No.23, Cyes Yes Senthil Enclave 1st Main Road, Indian Bank Colony, Ambattur, Tiruvallur District – 600 053. ... Petitioner Vs.
The Assistant Commissioner of (GST) and (Central Excise), Ponnagar Medical College Road, Thanjavur District – 613 007. 2. The Office of the Commissioner of GST and Central Excise (Appeals), Coimbatore, Circuit Office @ Trichirapalli, No.1, Williams Road, Cantonment, Thiruchirapalli – 620 001. ...Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records relating to the Impugned order passed by the 2nd respondent Order in Appeal No.93/2023- GST-TRY (ADC) in DIN-20241159KV000000AFD1 dated 28.11.2024 and quash the same. 1/5 https://www.mhc.tn.gov.in/judis
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