Chetankumar Jasraj Palgota HUF Vs State of Maharashtra
Date: December 3, 2023
Subject Matter
Voluntary deposit made under section 73(5) can be treated as pre-deposit under Section 107(6) of the CGST Act
Summary
The petitioner, a bullion trading business, had their Input Tax Credit (ITC) amount blocked by the Respondent No.3. The petitioner made a deposit of Rs.1 Crore under protest, which was subsequently demanded by the Respondents in an Order-in-Original…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. By this petition under Article 226 of the Constitution of India, the Petitioner has prayed for various relief, however at the time of the hearing the Petitioner has pressed prayer clause (b) which reads thus:- “(b) Issue a writ in the nature of certiorari or any other appropriate writ or order thereby quashing the impugned Order d…