Appeal — Section 107 of the CGST Act —Pre Deposit-- The petitioner prayed for direction to the respondent to file/upload statutory appeal on the GST web portal under Section 107 without adjusting the amount of pre- requisite 10% (Rs. 71,842/-) amount of the assessed/disputed amount of tax against the demand for filing of appeal or a direction may be given to respondent to decide the application dated 5.3.2020 on merit. The petitioner during hearing submitted that he would deposit the amount towards tax, interest, fine, fee and penalty as admitted by him and also a sum equal to 10% of the remaining amount of tax in dispute arising from the impugned order and be permitted to file the statutory appeal assailing the order subject matter of appeal required under Section 107.
Held that:- The Hon’ble High Court held that if the petitioner complies the undertaking as given within a period of four weeks, then the appellate authority is directed to hear the appeal through virtual mode and decide it within a period of three months from the date of its filing.—Sanyog Construction Private Limited Vs. The State of Bihar Through The Commissioner State Taxes, The Commissioner State Taxes, The Joint Commissioner of State Tax, The Deputy Commissioner State Taxes [2020] 27 TAXLOK.COM 087 (Patna)