2. Though multiple prayers have been made by the petitioner but learned Senior Counsel for the petitioner has confined to the prayer seeking quashing of the appellate order dated 06.08.2019(Annexure-12) to the extent that it has dismissed the appeal only the ground of nonpayment of pre-deposit by the petitioner. Petitioner would seek rehearing of the appeal on merits, if it is restored.

3. A plea has been taken by the petitioner that on account of blocking of the electronic credit ledger of the petitioner on 09.10.2018, a total amount of Rs.1.83 Crore approximately was within the hands of the State exchequer, as such, the appeal ought not to have been dismissed on the grounds of non-payment of pre-deposit to the tune of 10% of the tax dues. Learned Senior Counsel for the petitioner submits that electronic credit ledger of the petitioner has since been unblocked. However, he submits that petitioner is ready to make the pre-deposit of the 10% of the amount and the appeal is restored for hearing on merits. Learned Senior Counsel for the petitioner has relied upon a judgment of the Gujarat High Court in R/ Special Civil Application No. 7458 of 2022 in the case of M/s Hinron Steel Private Limited Vrs. Union of India order dated 20.04.2022 and submitted that similar direction may be issued in the case of the petitioner also.

4. Learned counsel for the respondent State submits that petitioner was bearing a misconception that the entire tax dues lied in the hands of the State exchequer for the purposes of entertaining his appeal in terms of Section 107(6) of the CGST Act. However, he does not have serious objection on the prayer of the petitioner to allow him to make a predeposit of 10% for the purposes of rehearing of the appeal.

5. We have considered the submission of learned counsel for the parties. Perusal of the appellate order dated 06.08.2019 bearing memo no. 454 at Annexure-12 shows that the appeal was dismissed only on the ground of non-payment of deposit of 10% of the tax dues. We need not go into the merits of the case in the aforesaid facts and circumstances. However, we are inclined to allow the prayer of the petitioner for rehearing of the appeal subject to deposit of 10% of the tax dues. For that purpose, appellate order dated 06.08.2019 (Annexure-12) passed by the Joint Commissioner of State Tax (Appeal), Jamshedpur Division, Jamshedpur is set aside.

6. Accordingly, petitioner is directed to deposit the amount of Rs. 18,35,721.81/- or 10% of the total tax dues whichever is higher within a period of two weeks with the office of the Joint Commissioner of State Tax (Appeal), Jamshedpur Division, Jamshedpur in accordance with Section 107(6) of the Act. If the amount is deposited within the stipulated time, the appeal shall be restored to its original file and the Joint Commissioner of State Tax (Appeal), Jamshedpur Division, Jamshedpur shall proceed to hear the matter on its own merits. With the aforesaid observations and directions, the writ petition is disposed of.