Ratanlal Manikchand Tailor, Proprietor of M/s. Purvaj Sales v. State of Gujarat & Ors.

INTRODUCTION

The dispute in Ratanlal Manikchand Tailor, Proprietor of M/s. Purvaj Sales v. State of Gujarat & Ors. arose from the statutory requirement of making a pre-deposit under Section 107(6) of the Central Goods and Services Tax Act, 2017 as a condition precedent for filing a first appeal against an adverse GST order.

The petitioner desired to challenge the adjudication order before the First Appellate Authority. However, he asserted that he was undergoing severe financial hardship and was unable to arrange the mandatory pre-deposit of ₹19 lakh, thereby rendering him incapable of effectively availing the statutory appellate remedy.