This writ petition is directed against the order of the Joint Commissioner, Central G.S.T., Central Excise and Customs, Jabalpur, whereby the following order has been passed against the petitioner – Vehicle Factory, Jabalpur :-

“(i) I confirm the demand of Central Goods and Services Tax of ₹ 12,83,72,983/- (₹ 12,35,59,429/- + ₹ 48,13,554/-) (Rs. Twelve Crore Eighty Three Lakhs Seventy Two Thousand Nine Hundred and Eighty Three only) under Section 73 (9) of the CGST Act, 2017. The same should be paid forthwith by the Noticee.

(ii) The interest under Section 50 of the CGST Act,2017 wrongly availing transitioned GST Credit of ₹ 12,83,72,983/- (₹ 12,35,59,429/- + ₹ 48,13,554/-) for the subject period is ordered to be recovered from the Noticee.

(iii) I impose a penalty of ₹ 1,28,37,298,30/- i.e. ten per cent of the tax due as per Section 122(2)(a) of the CGST Act 2017.”

At the outset it has to be noted that petitioner is a unit established by Government of India, Ministry of Defence, Department of Defence Production and Ordnance Factory Board, Jabalpur.

The writ petition has been filed directly before this Court even though remedy of appeal is available to the petitioner under the provisions of Section 107 of the Central GST Act, 2017. Such appeal is to be filed within three months from the date on which the order is communicated to the affected party.

The contention of learned counsel for the petitioner is that respondents may be directed not to insist on the pre-deposit. The petitioner had to approach this Court as the Appellate Authority may insist on pre-deposit for entertainment of appeal in view of sub section (6) of Section 107 of the Central GST Act, 2017.

It is contended that even though the benefit of CENVAT Credit of ₹ 10,86,502/- vide Annexure P/36 was given against the GST but in the impugned order subsequently this credit was blocked and no notice was given prior to blocking of the credit.

Apart from the above a credit of an amount of ₹ 2,69,50,222/- under the M.P. GST Act, 2017 is also claimed by the petitioner.

Having regard to the facts aforestated but without expressing any opinion on the merits, we deem it appropriate to require the petitioner to file an appeal before the Appellate Authority within a period of 10 days.

In view of the aforesaid fact, it is also directed that the Appellate Authority shall in the peculiar facts entertain and without insisting on payment of pre-deposit decide the appeal on merits of the case within three months .

With the aforesaid direction, the writ petition is disposed of.