{"id":74328,"date":"2025-11-06T08:47:01","date_gmt":"2025-11-06T03:17:01","guid":{"rendered":""},"modified":"2025-11-06T08:47:01","modified_gmt":"2025-11-06T03:17:01","slug":"section-107-6-inapplicable-when-not-in-force-appeal-reinstated-and-remitted-for-condonation-and-merits-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74328","title":{"rendered":"Section 107(6) inapplicable when not in force; appeal reinstated and remitted for condonation and merits under Section 107"},"content":{"rendered":"<p>Section 107(6) inapplicable when not in force; appeal reinstated and remitted for condonation and merits under Section 107<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the Appellate Authority&#39;s dismissal of the petitioner&#39;s appeal for delay and alleged non-compliance with a statutory pre-deposit, holding that Section 107(6) of the 2017 Act (pre-deposit requirement) did not apply as it was not in force when the appeal was filed or decided; non-existent preconditions cannot be imported to defeat a subs<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93927\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 107(6) inapplicable when not in force; appeal reinstated and remitted for condonation and merits under Section 107Case-LawsGSTThe HC set aside the Appellate Authority&#8217;s dismissal of the petitioner&#8217;s appeal for delay and alleged non-compliance with<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74328","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74328","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74328"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74328\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}