M/s G. KHANNA & COMPANY v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
M/s G. KHANNA & COMPANY
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 208 of 2025 dated 23.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Matter remanded back
Dismissal of appeal – Shortfall in mandatory pre-deposit – Hearing on merits afforded, dismissal based on shortfall without notice or opportunity to petitioner – As per precedents in JEM Exporter (2023), D N Polymers and Delphi World Money Ltd. procedural requirements cannot justify rejection without first issuing defect memo and granting opportunity to cure defect – Held: Order set aside – Matter remanded to Appellate authority to provide petitioner opportunity to establish no shortfall and if shortfall exist to make good deposit within four weeks.
Represented By:
Counsel for the Petitioner: Mahesh Raichandani, a/w Adv. Dhanishtha Kawale i/by UBR Legal Advocates
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member