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BATRA BROTHERS PVT. LTD. vs. UNION TERRITORY OF LADAKH AND ANOTHER
(Jammu and Kashmir High Court)

Hon'ble Judges:

SANJEEV KUMAR
PUNEET GUPTA
Pet. Counsel
Subodh Singh Jamwal
Ashish Nanda
Res. Counsel
Vishal Sharma

Petitioner / Applicant

BATRA BROTHERS PVT. LTD.
Respondent UNION TERRITORY OF LADAKH AND ANOTHER
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Sep 15, 2023
Order No.

WP (C) No. 1071/2023

Citation

2023(9) TAXREPLY 7949
Original Order
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ORDER

ORDER 01. The petitioner has called in question order No.SAA/UTL/2022-23/06 dated 01.12.2022 passed by the respondent No.2 in the appeal No.ARN AD380722000012S dated 30.07.2022 whereby the appeal filed by the petitioner has been dismissed for non-payment of 25% pre-deposit of the penalty as mandated under proviso (1) to sub-Section (6) of Section 107 of CGST Act 2017, read with Section 21 of the UTGST Act, 2017. 02. On being put on notice Mr. Vishal Sharma, learned DSGI appearing for the respondents has filed objections. The payment of 25% of the penalty amount by the appellant is not denied, however, it is submitted that the petitioner has deposited the amount in electronic cash ledger and, therefore, cannot be construed to be the payment of 25% pre-deposit as mandated by proviso (1) to sub-Section (6) of Section 107 of CGST Act, 2017, read with Section 21 of UTGST Act, 2017. 03. We have considered the rival contentions and are of the view that the objections taken by t....

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