Navnit Motors Pvt. Ltd. Vs Commissioner of CGST & Central Excise
Date: July 13, 2025
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): M. S. Sonak & Jitendra Jain
Subject Matter
Electronic Credit Ledger can be utilized for Pre-Deposit for appeal
Summary
The case revolves around a dispute regarding the utilization of Input Tax Credit (ITC) to pay the required pre-deposit for an appeal under Section 107(6) of the CGST Act. The Petitioner contends that the Appellate Authority's order dated March 18, 20…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 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 parties. 3. The Petitioner disputes the order dated 18 March 2025, whereby the Appellate Authority dismissed the Petitioner’s appeal on the basis that using Input Tax Credit (…