PLANTATION CORPORATION OF KERALA v. STATE OF KERALA & ORS.

Introduction

This judgment emphasizes that although payment of the mandatory pre-deposit under Section 107 of the CGST Act is a statutory requirement for maintaining an appeal, the appellate remedy should not be defeated where the appellant is ready and willing to comply with the requirement. The Kerala High Court held that dismissal of an appeal solely for non-payment of the mandatory pre-deposit can be set aside upon subsequent compliance, thereby enabling adjudication of the dispute on merits.

Background of the Case

The petitioner, Plantation Corporation of Kerala, a Government of Kerala undertaking engaged in the supply of goods and services, was subjected to an assessment order under Section 73 of the CGST/SGST Act dated 08.12.2023, creating a substantial tax liability.