TaxTMI 
TaxTMI 
2025 (11) TMI 1781
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....ring that: (i) the payment of Rs. 1,99,10,490/- made under protest during the course of the assessment proceedings satisfies the condition of predeposit of 10% of the total disputed tax of Rs.11,15,72,010/-, as required under Section 107(6) of the GST Act; or In the alternative (ii) the payment of Rs. 1,14,14,339/- made by debiting the Electronic Credit Ledger satisfies the condition of pre-deposit of 10% of the total disputed tax of Rs.11,15,72,010/-, as required under Section 107(6) of the GST Act. II. Quashing the Order-in-Appeal dated 28.02.2024 (Annexure-H) bearing No.A.No.06/2023-24 A-II (COMM) issued by the 1st Respondent rejecting the appeal in 24/2023-24 GST (Commr.) A-II, filed by the Petitioner....
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....ndent - Appellate Authority informed the petitioner that the aforesaid amount, albeit in excess of 10% deposited by the petitioner cannot be treated as a pre deposit of 10% for the purpose of the appeal. As a result of which, the petitioner made an additional payment of Rs. 1,14,14,339/- on 02.02.2024 towards pre-deposit for the purpose of the appeal through its Electronic Credit Ledger. 5. It is the grievance of the petitioner that despite having made payment of Rs. 1,99,10,490/- during the pendency of the proceedings and additional payment of 10% in a sum of Rs. 1,14,14,339/- by utilising the Electronic Credit Ledger, the respondent has proceeded to pass the impugned Order-in-appeal dated 28.02.2024 dismissing the appeal on the ground ....
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....e learned counsel for the petitioner, a sum of Rs. 1,99,10,490/- deposited by the petitioner during the assessment/adjudication proceedings is to be adjusted against the mandatory pre-deposit required for filing an appeal under Section 107(6) of the CGST Act as held by the Apex Court in VVF (India) Ltd. supra as hereunder: 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 amounts stipulated in the sub-clauses of the provision has to be deposited and proof of payment is required to be produced together with the filing of the appeal. Both clauses (b) and (c) employ the expression "an amount equal to ten per cent of the amount of tax di....
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...., 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 protest, will be adjusted against the total liability and demand to follow. Neither of these considerations can affect the interpretation of the plain language of the words which have been used by the legislature in Section 26(6A). The provisions of a taxing st....
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.... on 02.02.2024 in a sum of Rs.1,14,14,039/- by the petitioner towards mandatory pre-deposit by utilising the balance available in the Electronic Credit Ledger is also permissible and the same would constitute a valid pre-deposit as held by the Co-ordinate Bench of this Court in the case of VK Building Services Pvt. Ltd., supra as hereunder: "4. The said order of the Gujarat High Court was tossed by the Union of India before the Apex Court only to be rejected by affirming the findings rendered by the Division Bench of the High Court of Gujarat by the following order: "2. In Special Leave Petition (C) Nos. 25437/2023 and 324/2024, the assessees have preferred the petitions before this court which have been entertained. When ....
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.... standing covered by the judgment rendered by the High Court of Gujarat as affirmed by the Apex Court, the issue in the subject case need not detain this Court for long or delve any further deep into the matter. The petition deserves to succeed with the obliteration of the order of the Appellate Authority and the restoration of the appeal filed by the petitioner on the file of the Appellate Authority. 6. For the aforesaid reasons, the following: ORDER [i] The order dated 11.12.2023 passed by the 1st respondent in appeal in GST A.NO. 277/2023 GST ADC A1 stands quashed. [ii] The appeal filed by the petitioner in FORM GST APL-01 dated 29.6.2022 stands restored. [iii] The Appellate Authority shall an....