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OASIS REALTY AND OTHERS vs. THE UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K. R. SHRIRAM
A. S. DOCTOR
Pet. Counsel
Prakash Shah
Jas Sanghavi
Mihir Mehta
Res. Counsel
Jyoti Chavan
Jitendra B. Mishra
Sangeeta Yadav

Petitioner / Applicant

OASIS REALTY AND OTHERS
Respondent THE UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Sep 16, 2022
Order No.

WRIT PETITION (ST) NO. 23507 OF 2022 WITH WRIT PETITION (ST) NO. 12287 OF 2022 WITH WRIT PETITION (ST) NO. 12457 OF 2022

Citation

2022(9) TAXREPLY 6406
Original Order
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ORDER

1. Issue in this Petition is: Whether, an Appellant, to comply with the requirements of Sub-section 6 of Section 107 of the Maharashtra Goods and Services Tax Act, 2017 (MGST Act) of paying a sum equal to 10% of the amount of Tax in dispute arising out of the impugned order, can pay the amount utilising the credit available in the Electronic Credit Ledger? 2. It is Petitioner’s case that it can be used and it is Revenue’s case that it cannot be. According to Revenue, Appellant can utilise the credit available only in the Electronic Cash Ledger. By consent Writ Petition (St) No.23507 of 2022 is taken as the lead Petition to be disposed at the admission stage itself. Therefore, Rule. Rule made returnable forthwith. 3. The provisions relevant to the issue at hand are Sub-sections (1), (6) and (7) of Section 107, Sub-sections (1), (2), (3), (4), (5) and (6) of Section 49 and Sub-section (82) of Section 2 of the MGST Act. These provisions read as under:- 107. ....

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