NAVNIT MOTORS PVT. LTD. v. COMMISSIONER OF CGST & CENTRAL EXCISE, (APPEALS-III), MUMBAI & ANR. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
NAVNIT MOTORS PVT. LTD.
v.
COMMISSIONER OF CGST & CENTRAL EXCISE, (APPEALS-III), MUMBAI & ANR.
WRIT PETITION No. 2345 of 2025 dated 14.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 49 & 107
Rule Number : Rule 86
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Dismissal of appeal – ITC used to pay 10% pre-deposit not permitted and not satisfy requirements of Section 107(6) of CGST Act,2017 – Non functioning of tribunal – No notice issued – No opportunity of hearing – Dismissing appeal without hearing violates natural justice – Petitioner relied on Oasis Realty(2022) wherein held ITC can be used for pre-deposit under Section 107(6) – Held: Order quashed – Appeal restored -Appellate Authority directed to hear and decide the appeal on merits.
Represented By:
Counsel for the Petitioner: Ishaan V. Patkar a/w Durgesh G. Desai & Yeshwant J. Patil i/by Alaksha Legal
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