M/S Teleglobe Enterprises vs. Joint Commissioner Appellate Authority Godds And Service Tax
Held
The Court held that the appellant was liable to deposit only 10% of the tax amount as a pre-deposit for filing an appeal, as stipulated by Section 107(6)(b) of the Uttarakhand GST Act. The Court noted that the appellant had already deposited this 10% amount, fulfilling the statutory requirement for filing the appeal. Consequently, the Court found no impediment to proceeding with the appeal based on the deposited amount. The impugned order was modified to reflect this finding. The ratio decidendi is that compliance with the pre-deposit requirement under Section 107(6)(b) is sufficient for the admission of an appeal, and the appellant having met this requirement, their appeal should be allowed. No issue was expressly left undecided.
Facts
The appellant, M/s Teleglobe Enterprises, filed a special appeal before the Uttarakhand High Court challenging an order related to GST. The core of the dispute concerned the pre-deposit amount required to be paid before filing an appeal before the appellate authority. The appellant contended that they were liable to deposit only 10% of the disputed amount as per Section 107(6)(b) of the Uttarakhand GST Act. The appellant had already deposited this 10% amount, as evidenced by Annexure no.SA4, page 20 of the appeal. The State accepted notice and did not contest the appellant's claim regarding the deposited amount.
Key Issues
1. Whether the appellant was liable to deposit 20% of the amount indicated in GST-DRC-07 or 10% as per Section 107(6)(b) of the Uttarakhand GST Act as a pre-deposit for filing an appeal before the appellate authority? Petitioner's Contention: The appellant argued that Section 107(6)(b) of the Uttarakhand GST Act mandates a pre-deposit of only 10% of the tax amount before the appellate authority. They asserted that they had complied with this provision by depositing the requisite 10% and attached proof of this deposit. Revenue's Contention: The learned counsel for the State accepted notice and did not present any arguments against the appellant's claim regarding the pre-deposit amount. The judgment does not record any specific arguments from the revenue.
Sections Cited
Section 107(6)(b)
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Cause title — parties, addresses and appearances
JUDGMENT : (per Ms. Ritu Bahri, C.J.)
The only issue involved in the present special appeal is whether the appellant was liable to deposit 20% of the amount indicated in GST-DRC-07 or 10% as per section 107 (6) (b) of the Uttarakhand GST Act. As per the above said section, the pre deposit is only 10% of the tax amount before the appellate authority.
Learned counsel for the State accepts notice, on the asking of the Court.
Learned counsel for the petitioner has referred to the page 20, Annexure no.SA4, of the appeal, whereby the appellant has already deposited
2024:UHC:6534-DB 10% as per the above said section 107 (6)
The judgment continues below.
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