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HONDA MOTORCYCLE AND OTHERS vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH

Pet. Counsel

Amrinder Singh

Res. Counsel

Sunish Bindlish

Petitioner / Applicant	HONDA MOTORCYCLE AND OTHERS
Respondent	UNION OF INDIA AND OTHERS
Court	Punjab and Haryana High Court
State	Punjab
Date	Sep 23, 2024
Order No.	CWP-21043-2024 (O&M)
Citation	2024(9) TAXREPLY 11230
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Section 107

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ORDER
ORDER SANJEEV PRAKASH SHARMA, J. (Oral) 1. The short point involved in this Writ Petition is that the petitioner had preferred an Appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (for short “the CGST Act”) which has not been entertained by the respondents on the ground of non-payment of pre-deposit envisaged under Section 107 of the CGST Act. 2. Learned counsel for the petitioner submits that the petitioner deposited the entire amount demanded, though in dispute, and therefore, it cannot be said that he had to deposit the amount and additional 10% in terms of Section 107(6)(a) of the CGST Act. Once the petitioner has, by way of dispute, deposited the entire amount, question does not arise of payment of 10% further amount in terms of Section 107(6)(b) of the CGST Act. It is also submitted that once the petitioner deposited the amount in entirety in dispute, the purpose of pre-deposit stands meted-out. 3. This Court is of the view th....