Section 107 of the CGST Act, 2017— Appeal –Pre deposit - The petitioner challenged order dated 12.02.2021of the Appellate Authority, whereby the appeal was rejected on the ground of failure to make pre-deposit of 7.5% of the duty and penalty. The Petitioner submitted that due to financial difficulty during the relevant period of time, he could not make the pre-deposit and he is ready and willing to avail the alternative remedy of appeal and make pre-deposit. The court observed that the grounds of extreme financial hardship during period is not such which can be out rightly rejected. The Hon’ble Supreme Court in suo motu writ petition has passed orders from time to time extending the period of limitation in judicial and quasi-judicial proceedings. The order in original was passed during the peak of first wave of covid. The Petitioner is ready and willing to avail the alternative remedy of appeal and comply the mandatory requirement of pre-deposit of 7.5% of the duty and penalty.

Held that:- The Hon’ble High Court directed that subject to the deposit of 7.5% of the duty and penalty amount within a period of two weeks, the Appeal shall be restored before the Commissioner (Appeals).