Petitioner, a registered tax payer under the Goods and Services Tax Act, owns a dealership of Skoda Car and is engaged in the sales of cars and service. The grievance of the petitioner is that having been subjected to summons under Section 70 of the Central Goods and Services Tax Act, 2017, simultaneously the petitioner is subjected to intimation by Assistant Commissioner of State Tax Division-I, Jabalpur Zone in Form GST DRC-01A for all three years wherein the amount payable by the petitioner was determined.
It is contended that the intimation by respondent No.4 is per se illegal when tested on the anvil of the letter No.DOF No.CBEC/20/43/01/2017-GST (Pt.) dated 05.10.2018 issued by the Central Board of Excise and Customs.
2- It is noticed from the pleadings that the petitioner was subjected to show cause notice under Section 74 of Madhya Pradesh Goods and Services Tax Act, 2017 which culminated into a final order on 30.09.2020.
3- It being not disputed that the order is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 and merely because the petitioner has to pre-deposit, therefore, instead of appeal present petition is filed, we are not inclined to cause indulgence. Sub-sections (5) and (6) of Section 107 clearly stipulates:
“Section 107. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed.
(6) No appeal shall be filed under sub-section (1), unless the appellant has paid-
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
(b) a sum equal to ten percent of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed.”
4- That being a legislative command, we decline to turn the same into dead letter by entertaining the present writ petition.
5- Consequently, petition fails and is dismissed. However, dismissal of the petition in limine will not cause any prejudice to the petitioner invoking Section 107 of the Central Goods and Services Tax Act, 2017.