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of <h1>Petitioner Wins: Full Tax Deposit Clears Path for Appeal Review Under Section 107 of CGST Act</h1> <h3>HONDA MOTORCYCLE AND SCOOTER INDIA PVT. LTD. Versus UNION OF INDIA AND OTHERS</h3> HONDA MOTORCYCLE AND SCOOTER INDIA PVT. LTD. Versus UNION OF INDIA AND OTHERS - 2024:PHHC:125823 - DB, 2024 (90) G.S.T.L. 268 (P & H) The petitioner appealed under Section 107 of the CGST Act, but the appeal was not entertained due to non-payment of pre-deposit. The court ruled that the petitioner had already deposited the entire disputed amount, so further deposit was not required. The court set aside the order rejecting the appeal and directed the respondents to decide the appeal on merits. The writ petition was allowed.
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