1. Mr. K.Paul, learned counsel for the petitioner at the outset seeks leave to amend the cause title of the petition so as to enable him to challenge the order dated 24-02-2021 passed by the Joint Commissioner (Appeals), CGST, Central Excise & Customs, Guwahati and also to implead him as party respondent. Since petition is at the stage of admission, leave granted. Necessary amendment shall be carried forthwith.

2. Heard Mr. K.Paul, learned counsel for the petitioner, Dr. N. Mozika, learned Sr. counsel for the respondents. I have also heard respondent No.1, Commissioner, CGST, Shillong who is present in the Court.

3. By the impugned order, the Joint Commissioner (Appeals) dismissed the petitioner’s appeal on the ground that petitioner failed to make the mandatory pre-deposit @ 10% on the amount of tax in dispute as envisaged under Section 107(6)(b) of the CGST Act, 2017.

4. Mr. K.Paul, learned counsel for the petitioner having taken instruction from his client make a statement that the petitioner is now ready and willing to make the mandatory pre-deposit as per provision of Section 107(6)(b) of the CGST Act, 2017, as a precondition to maintainability of the appeal.

4. Dr. N.Mozika, learned Sr. counsel also fairly stated that if the petitioner makes the mandatory pre-deposit under the said Act, he has no objection to hear the petitioner’s appeal on merit.

5. In above circumstances, present writ petition is disposed of by passing following order.

(i) The petitioner shall make the mandatory pre-deposit @ 10% on the amount of tax in dispute as envisaged under Section 107(6)(b) of the CGST Act, 2017 within the period of 15(fifteen) days from today with the Joint Commissioner (Appeals).

(ii) In the event petitioner makes such deposit within the stipulated time, the Joint Commissioner (Appeals) shall hear the petitioner and decide the appeal on merit. Needless to say that Joint Commissioner (Appeals) shall decide the said appeal expeditiously and preferably within the period of six weeks from the date of deposit.

(iii) In the event petitioner deposits the amount contemplated under Clause 1, the impugned order stands automatically set aside.