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DELPHI WORLD MONEY LTD. vs. THE UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Sriram Sridharan
Shanmuga Dev
Res. Counsel
Karan Adik
Sangeeta Yadav

Petitioner / Applicant

DELPHI WORLD MONEY LTD.
Respondent THE UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Nov 11, 2024
Order No.

WRIT PETITION (L) NO. 28914 OF 2024

Citation

2024(11) TAXREPLY 11643
Original Order
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ORDER

PC:- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately with the consent of and at the request of the learned counsel for the parties. 3. This Petition is impugning an Order-in-Appeal dated 20.06.2024 (issued on 03.07.2024) passed by the Respondent No. 2. By the said Order-in-Appeal, the Petitioner’s appeal was dismissed on the following alleged grounds: (i) That the Petitioner has not submitted any valid proof regarding payment of the mandatory pre-deposit equal to 10% of the disputed amount as required under Section 107 (6) of the CGST Act, 2017. (ii) That the Petitioner has not submitted any valid documents, such as Board Resolution, to establish that he is the authorised signatory to sign the appeals under the Companies Act, 1956. 4. The first ground on which the appeal has been dismissed is that the payment of the pre-deposit equal to 10% of the disputed amount in terms of Section 107 (6) of the CGST is not c....

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