TaxTMI 
TaxTMI 
2025 (11) TMI 358
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....itioner submits that the petitioner is engaged in the business of manufacturing articles of iron and steel, parts and accessories of the motor vehicles, air conditioning machines etc. as well as export/supply under advance authorisation issued under Chapter 4 of the Foreign Trade Policy. He further submits that the petitioner obtained GSTN. He further submits that the business premises of the petitioner was surveyed. He further submits that while the investigation was going on, the petitioner vide DRC-03 dated 3.6.2024 deposited an amount of Rs. 31,95,976/- under protest, being the amount of IGST refund on export made against advance licence. He further submits that the amount deposited by the petitioner has not been appropriated in any of ....
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....Section 107 (6) (ii) of the Act. Section 107 (6) (ii) of the Act mandates for deposit of 10 % of the remaining amount of tax in dispute. 6. Record shows that the petitioner has deposited a sum of Rs. 31,95,976/- under protest, the details of which has been mentioned in the writ petition. Record further shows that the liability created against the petitioner in pursuance of the impugned order in which 10% of the amount can easily be adjusted from the amount already deposited as mentioned above. Once the amount deposited by the petitioner under protest has not been quantified from any of the demand in the impugned order or otherwise has been brought on record in the counter affidavit. The petitioner can take the advantage of the said amoun....
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....t of the amount of tax, disputed by the appellant so far as such tax liability pertains to tax, on grounds, other than those mentioned in clause (a), (c) in case of an appeal against an order, other than an order, described in clauses (a) and (b) above, an amount equal to 10 per cent. of the amount of tax disputed by the appellant, (d) in case of an appeal against a separate order imposing only penalty, deposit of an amount, as directed by the appellate authority, which shall not in any case, exceed 10 per cent of the amount of penalty, disputed by appellant." 11. While analyzing the rival submissions, it is necessary to note, at the outset, that, under the provisions of Section 26(6A), the aggregate of the amount....
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....he strict letter of the law. If the revenue satisfies the court that the case falls strictly within the provisions of the law, the subject can be taxed. If, on the other hand, the case of not covered within the four corners of the provisions of the taxing statue, no tax can be imposed by inference or by analogy or by trying to probe into the intentions of the Legislature and by considering what was the substance of the matter." 12. The High Court, while rejecting the petition, placed reliance on the fact that there has to be a proof of payment of the aggregate of the amounts, as set out in clauses (a) to (d) of Section 26(6A). The second reason which weighed with the High Court, is that any payment, which has been made albeit under....
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....ired under section 107(6) of the GST Act. 9. In the present case, it also clearly states that amount of Rs. 1.40 crores was deposited by the petitioner under protest and no material has been brought on record by the respondent that the said amount has been adjusted in respect of any other demand raised against the petitioner in any of the proceedings. Once the amount deposited under protest has not been adjusted till date, the petitioner is entitled to avail the said deposit under protest towards the adjustment / pre-deposit of 10 % of the amount for entertainment of his appeal as required under Section 107 (6) of GST Act. 10. In view of the aforesaid judgment of the Apex Court as well as this Court the issue in hand is squarely cover....