Rejection of GST Appeal for Non-Payment of Pre-Deposit Unsustainable: Bombay HC Restores Appeal in ₹10.27 Cr Demand against Maharashtra Medical Council [Read Order]
The HC sets aside appellate order; permits statutory pre-deposit and restores GST appeal for hearing on merits.
![Rejection of GST Appeal for Non-Payment of Pre-Deposit Unsustainable: Bombay HC Restores Appeal in ₹10.27 Cr Demand against Maharashtra Medical Council [Read Order]](https://images.taxscan.in/h-upload/2026/04/13/2132963-rejection-of-gst-appeal-for-non-payment-of-pre-deposit-unsustainablejpg.webp "Rejection of GST Appeal for Non-Payment of Pre-Deposit Unsustainable: Bombay HC Restores Appeal in ₹10.27 Cr Demand against Maharashtra Medical Council [Read Order]")
The Bombay High Court has granted relief to a statutory body by setting aside the rejection of an appeal against a GST demand. This happened because the petitioner failed to pay the required statutory pre deposit. A notice was issued on 25 November 2024 against the petitioner under Section 74 of the CGST Act. It created a demand of ₹10.27 crore. Nevertheless, it was not...
The Bombay High Court has granted relief to a statutory body by setting aside the rejection of an appeal against a GST demand. This happened because the petitioner failed to pay the required statutory pre deposit.
A notice was issued on 25 November 2024 against the petitioner under Section 74 of the CGST Act. It created a demand of ₹10.27 crore. Nevertheless, it was not uploaded onto the GST portal.
Therefore, the petitioner Maharashtra Medical Council could not file an appeal online. The petitioner informed the Appellate Authority on 27 March 2025 that he had difficulties filing his appeal since he did not have the order. He finally filed the appeal on 28 March 2025 and the hearing took place on 11 April 2025.
The petitioner sent follow up letters on 29 April 2025 and 25 June 2025 demanding that the order be uploaded. Unfortunately, the appeal was rejected by the Appellate Authority on 27 June 2025 only due to the lack of the mandatory pre-deposit.
It was argued by the petitioners that they were a statutory body established under the Maharashtra Medical Council Act, 1965 and hence they found themselves unable to comply with the requirement of pre-deposit on account of the procedural barrier caused due to failure in uploading the order. They further pointed out that they were more than happy to make the said deposit so as to have their case decided on merits.
The Division Bench comprising, G. S. Kulkarni and Aarti Sathe found it fit and proper to give an opportunity for pre-deposit in light of the petitioners being a statutory body and performing important public functions.
The Court ordered the petitioner to make the necessary deposit within three weeks after which time the appeal would be restored and decided on merits. It was further made clear by the Court that no objections could be taken on grounds of limitation and that all arguments remained open.
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