R M Dairy Products LLP Vs State of UP and others
Date: September 24, 2025
Subject Matter
Amount Deposited "Under Protest" Can Be Adjusted Against Mandatory Pre-Deposit for Appeal Under Section 107(6)
Summary
This common judgment addresses five writ petitions, challenging appellate orders that dismissed the petitioners' appeals for failure to deposit the mandatory 10% of the disputed tax, as required under Section 107(6) of the GST Act. The petitioner, an…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the petitioner and learned ACSC for the State respondents. 2. Similar controversy involved in all the aforesaid five writ petitions, therefore, with the consent of the parties, all the five writ petitions are being decided by a common judgement treating Writ Tax No. 987 of 2023 as leading case. Writ Tax No. 987 of…