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NATIONAL FERTILIZERS LIMITED vs. THE PRINCIPAL COMMISSIONER & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Veer Bahadur Lal Srivasta
Alok Kumar Mishra
Res. Counsel
Dipak Seth

Petitioner / Applicant

NATIONAL FERTILIZERS LIMITED
Respondent THE PRINCIPAL COMMISSIONER & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 7, 2025
Order No.

Writ Tax No. - 298 of 2025

Citation

2025(4) TAXREPLY 12888
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard Sri R. Krishnan assisted by Sri Veer Bahadur Lal Srivastav and Shri Vinay Singh the counsel for the petitioner and Sri Dipak Seth, the counsel for the respondents. 2. The present petition has been filed challenging an order dated 28.10.2024 passed in Appeal preferred by the petitioner being Appeal No.212 of 2024 whereby, the appeal came to be dismissed on the ground of non-deposit of mandatory pre-deposit in terms of the mandate of Section 107 of the GST Act. 3. The submission of the counsel for the petitioner is that when the appeal was preferred, the same was admitted and at the time of hearing, no objection with regard to non-deposit of the amount, as prescribed under section 107 of the Act was ever raised and no issue was raised with regard to the deposit of the amount by the petitioner through electronic credit ledger was not a valid deposit. 4. It is fairly stated by the counsel for the respondents that in case, ....

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