BHARAT SANCHAR NIGAM LIMITED v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
BHARAT SANCHAR NIGAM LIMITED
v.
THE UNION OF INDIA & ORS.
WRIT PETITION (L) No. 22302 of 2025 dated 03.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Rejection of appeal – Non-compliance with pre-deposit under Section 107(6)(b) of CGST Act – Pre deposit paid by utilizing credit in Electronic Credit Ledger – Authority held mandatory pre-deposit only by cash payment – Relied on Navnit Motors Pvt. Ltd.(2025) – Held: Petition allowed – Order set aside.
Represented By:
Counsel for the Petitioner: Monarch Bhatt
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