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D.N. POLYMERS vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN

Pet. Counsel

Bharat Raichandani

Mahesh Raichandani

Jasmine Dixit

Res. Counsel

Suman Kumar Das

Ram Ochani

Petitioner / Applicant	D.N. POLYMERS
Respondent	UNION OF INDIA & OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Dec 9, 2024
Order No.	WRIT PETITION NO. 18007 OF 2024
Citation	2024(12) TAXREPLY 11924
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Section 107

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ORDER
P.C. (PER M.S. SONAK, J.):- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The petitioner challenges the order dated 31 July 2024 made by the Commissioner (Appeals) rejecting the petitioners’ appeal on the ground of alleged shortfall of Rupees Two Lakhs in the pre-deposit required under Section 107 (6) of the Central Goods and Services Tax Act (CGST Act). 4. Mr. Raichandani submits that there was no shortfall. In any event, the petitioner should have been informed about the shortfall and granted a reasonable opportunity to make good the shortfall, if any. He submits that dismissing the appeal without giving the petitioner such an opportunity amounts to a breach of natural justice. 5. Though the petitioner has an alternate remedy in this matter, we propose to entertain it because we, too, are satisfied that this is a case of failure o....