This petition coming on for hearing this day, JUSTICE SUJOY PAUL passed the following:

With the consent finally heard.

Learned counsel for the parties fairly submitted at the out set that impugned order dated 17.06.2022 (Annexure P/1) passed by the respondent is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 (GST Act).

Learned counsel for the petitioner submits that impugned order was passed on 17.06.2022. As per Section 107 of the said Act, the said order is appealable within a period of 90 days. The delay is also condonable as per the statutory provision. A conjoint reading of sub-section 6 and 7 of Section 107 of the GST Act makes it clear that if the appellant deposits a sum equal to 10% of the remaining amount of tax in dispute arising out of impugned order, the balance amount shall be deemed to be stayed.

Shri Shivadass submits that as per impugned order the total tax amount is Rs.1,88,16111/-, the respondent has already recovered Rs.49,28,604/- on 19.06.2022, which is more than 10% of the aforesaid amount. In all fairness, the respondent should have waited for the statutory period within which the petitioner could have filed its statutory appeal.

Since the respondent has already recovered more than 10% of the amount, this petition may be disposed of by permitting the petitioner to file an appeal before the Competent Appellate Authority along with and appropriate application for considering the aforesaid factual aspect and if, the Appellate Authority comes to the conclusion that requirement of sub-sections 6 and 7 of Section 107 are complied with, the Competent Authority may pass appropriate order for refund of the remaining amount which is more than 10%.

Shri Ankit Agrawal, Government Advocate submits that the respondent has no objection if the petitioner prefers such an appeal along with appropriate application as stated above and the Appellate Authority may be directed to decide the same in accordance with the law.

In view of aforesaid stand of the parties, the petition is disposed of by reserving liberty to the petitioner to file the appeal along with appropriate application as aforesaid. In that event, the Appellate Authority shall consider appropriate application in accordance with law and pass a speaking order after giving opportunity to the parties in accordance with the law. With the aforesaid and without expressing any opinion of the merits of the case, the petition is disposed of.

Certified copy as per rules.