Case Facts:

• The petitioner challenged Order-in-Appeal dated 30.06.2025 confirming GST demand along with interest and penalty.
• Statutory remedy of appeal before GST Appellate Tribunal was available, but the Tribunal was not fully functional.
• Petitioner had already deposited ₹23.85 lakhs at the first appellate stage against an original demand of about ₹2.38 crores, later reduced to about ₹40 lakhs.
• The dispute centered on whether further pre-deposit was required for filing appeal before the Tribunal.

Court Decision:

• Court held that no further pre-deposit is required for filing appeal before GSTAT considering earlier deposit of ₹23.85 lakhs.
• Petitioner permitted to file appeal within four weeks from the date of order.
• Tribunal directed to decide appeal on merits without considering limitation if filed within the stipulated time.
• If electronic filing is not possible, petitioner allowed to file appeal physically and same must be accepted without additional pre-deposit.
• All issues on merits left open for adjudication by the Tribunal.
• Writ petition disposed of without costs.