Wellknown Polyesters Limited v. Union Of India And ORS

4-WP-12095-2024.DOCX Amol

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 12095 OF 2024 Wellknown Polyesters Ltd

...Petitioner

Versus

Union of India & Ors

...Respondents

______________________________________________________ Mr Prakash Shah, Senior Advocate, with Mr Jas Sanghavi, i/b, PDS Legal, for the Petitioner.

Mr Jitendra B Mishra, with Ms Sangeeta Yadav, for the Respondent.

______________________________________________________

CORAM

M.S. Sonak & Jitendra Jain, JJ.

DATED:

05 August 2025 ORAL ORDER:- (Per M S Sonak, J) 1.

Heard learned Counsel for the parties.

2.

Rule. The Rule is made returnable immediately at the request of and with the consent of the learned Counsel for the AMOL PREMNATH JADHAV parties.

AMOL PREMNATH JADHAV Date: 2025.08.06 12:30:00 +0530 3.

The challenge in this Petition is to the order dated 11 June 2024 made by the 2nd Respondent declining to entertain the Petitioner's Appeal on the ground that pre-deposit cannot be made through Electronic Credit Ledger under Section 107 of the Central Goods and Services Tax, Act 2017.

4-WP-12095-2024.DOCX 4.

The view taken by the Appellate Authority in the impugned order aligns with that taken by the Patna High Court in the case of Flipkart Internet Pvt Ltd Vs State of Bihar & Ors1. However, the view taken by the Patna High Court is diametrically contrasted with this Court's view in the case of Oasis Realty Vs Union of India & Ors2. The view taken by this Court in Oasis Realty (supra) could not have been ignored by the Appellate Authority.

5.

In almost identical circumstances, in the case of Navnit Motors Pvt Ltd Vs Commissioner of CGST and Central Excise, (Appeals-III), Mumbai & Anr3, we set aside the Appellate Authority's order declining to accept pre-deposit when made through the Electronic Credit Ledger. Therefore, by adopting the reasoning in Oasis Realty (supra) and Navnit Motors (supra), we set aside the impugned order and direct the Appellate Authority to dispose of the Petitioner's Appeal on merits.

6.

All contentions of all parties on the merits of the matter are explicitly left open.

7.

The Rule is made absolute in above terms.

8.

There shall be no order for costs.

(Jitendra Jain, J) (M.S. Sonak, J) 2024 132 GSTR 369 (Patna HC) 2023 120 GSTR 755 BOM 2025 (7) TMI 1130 BOM