Page No.# 1/3 GAHC010107152025 2025:GAU-AS:7291 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2706/2025 RIINAMONI GOGOI W/O GHANKANTO GOGOI R/O BORBIL NO 2 AT ROAD PO AND PS DIGBOI DIST TINSUKIA ASSAM PIN 786171 VERSUS THE UNION OF INDIA AND ORS REP BY THE SECRETARY OF GOVT OF INDIA MINSTRY OF FINANCE NEW DELHI 110001 2:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX AND TINSUKIA DIVISION 786171 3:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX AND TINSUKIA DIVISION 786171 4:THE COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICES TAX CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAVAN KEDAR ROAD MACHKHOW Advocate for the Petitioner : MR. R S MISHRA, MS M NIROLA Advocate for the Respondent : DY.S.G.I., SC, GST Page No.# 2/3 BEFORE HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY ORDER 04.06.2025 1. Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Ms. S. P. Upadhaya, learned counsel appearing on behalf of Mr. S. C. Keyal, learned Standing Counsel for the GST. 2. The grievance raised in the writ petition is that the petitioner while preferring an appeal under Section 85 of the Finance Act, 1994, though had duly complied with the requirement of Section 35F of the Central Excise Act, 1944, by depositing an amount of Rs. 43,914/- vide challan No. 20230704140222627730 dated 04.07.2023, however, his appeal has been dismissed by order dated 28.08.2023 only on the ground of non compliance of provisions of Section 35F of Central Excise Act, 1944 i.e. for want of pre deposit. 3. In the aforesaid backdrop, this Court sought instruction from the GST authorities and accordingly, Ms. Upadhaya, learned counsel on instruction submits that the authority has in fact received the pre deposit. However, due to a mistake, such decision was taken. 4. In view of the aforesaid, the impugned order dated 28.08.2023 in Appeal No. GAPPL/COM/STP/1617/2022-APPEAL-O/o COMMR-CGST-APPL-GUWAHATI passed by the Commissioner (Appeals) stands set aside and quashed. 5. The petitioner shall appear before the said appellate authority on 16.06.2025. On such appearance of the petitioner, the respondent authorities shall proceed to hear the appeal afresh. However, if the petitioner donot appear on the said date, the authorities shall be at liberty to proceed ex-parte and decide the appeal on Page No.# 3/3 merit. 6. With the aforesaid, the writ petition stands disposed of. Parties to bear their own cost. JUDGE Comparing Assistant