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JAMBUDWIP EXPORTS AND IMPORTS LTD. vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Abhinav Gaur
Parvez Alam
Res. Counsel
C.s.c.

Petitioner / Applicant

JAMBUDWIP EXPORTS AND IMPORTS LTD.

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 18, 2025
Order No.

Writ Tax No. - 147 of 2025

Citation

2025(2) TAXREPLY 12468

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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. Heard learned counsel for the petitioner and learned Standing Counsel for the State - respondents. The instant writ petition has been filed for quashing the impugned order dated 10.04.2023 passed by the respondent no. 2 in Defective Appeal No. GST- 0010/2023/D. Learned counsel for the petitioner submits that the appeal of the petitioner has been rejected without entering into the merits for non-compliance of section 107(6)(b) of the GST Act, which provides for a pre-deposit of 10% of the amount of tax in dispute in order to maintain the appeal. Pursuant to the earlier order of this Court dated 06.02.2025, instruction has been placed, which is taken on record. On the strength of the instruction, learned Standing Counsel submits that the mandatory deposit of 10% has been made good by the petitioner. Learned counsel for the petitioner submits that once the mandatory condition of pre-deposit is made good, the impugned orde....

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