2025(02)LCX0003

Gujarat High Court

Goodluck India Limited

Versus

Union of India

R/SPECIAL CIVIL APPLICATION NO. 1280 of 2025 decided on 03-02-2025

IN THE HIGH COURT OF GUJARAT AT

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

R/SPECIAL CIVIL APPLICATION NO. 1280 of 2025

M/S GOODLUCK INDIA LIMITED
Versus
UNION OF INDIA & ORS.

Appearance:
MR BHAVESH B CHOKSHI(3109) for the Petitioner(s) No. 1
DEEPAK N KHANCHANDANI(7781) for the Respondent(s) No. 2,3
MR ANKIT SHAH(6371) for the Respondent(s) No. 1

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
                and
            HONOURABLE MR.JUSTICE D.N.RAY

Date : 03/02/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned advocate Mr.Abhishek Rastogi through video conference with learned advocate Mr.Bhavesh B. Chokshi for the petitioner and learned advocate Mr.Deepak N. Khanchandani for the respondent Nos.2 and 3.

2. By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 29.11.2024 passed by the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 (for short ‘the CGST Act’).

3.1. It was submitted by learned advocate Mr.Abhishek Rastogi for the petitioner, at the outset, that this petition is preferred only to agitate the condition to prefer an Appeal before the Tribunal in the impugned order passed by the Appellate Authority that the petitioner is required to pay a sum equal to 25% of the remaining amount of tax in dispute in addition to the amount paid under Section 107(6) of the CGST Act, 2017 arising from the said order in relation to which the Appeal has been filed. It was submitted that, however, as per the provisions of Section 112(8) of the GST Act as amended from 01.11.2024, the petitioner is liable to pay only 10% of the amount of tax to prefer an Appeal before the Tribunal.

3.2. It was therefore submitted that the petitioner may be relegated to file an Appeal before the Tribunal under provisions of Section 112 of the GST Act with a pre-depoiste amount of 10% as per the provisions of Section 112(8) of the GST Act.

4. Considering the above submissions and in view of the alternative remedy available to the petitioner under provisions of Section 112 of the GST Act, the petition is not entertained. Issue of pre-deposite may be considered by the Tribunal as and when such issue arises before the Tribunal in accordance with law. The petition is accordingly disposed of.

(BHARGAV D. KARIA, J)

(D.N.RAY,J)