Ms Gupta Bros vs. State Of Punjab
Held
The High Court allowed the petitioner to deposit the 10% pre-deposit in terms of Section 107(6)(b) within four weeks. Upon compliance, the appellate authority was directed to entertain the appeal on merits and dispose of it by a reasoned order, rendering the previous dismissal order ineffective.
Facts
The petitioner's appeal before the appellate authority was dismissed for non-deposit of the 10% pre-deposit as required under Section 107(6)(b) of the GST Act, 2017. The petitioner challenged this dismissal, contending a denial of opportunity and that orders were only uploaded on the portal.
Key Issues
The key legal issue was whether an appeal could be dismissed solely for non-compliance with the pre-deposit requirement under Section 107(6)(b) of the GST Act, and if the petitioner should be granted an opportunity to rectify this non-compliance.
Sections Cited
Section 107(6)(b)
AI-generated summary — verify with the full judgment below
CWP-30391-2026 (O&M) 1
141 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-30391-2026 (O&M) Date of decision: 17.09.2026 M/S GUPTA BROS ....Petitioner Versus STATE OF PUNJAB AND OTHERS ...Respondents CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Akash Balyan, Advocate for the petitioner. Mr. Saurabh Kapoor, Additional Advocate General, Punjab. ***** ASHWANI KUMAR MISHRA, C.J. (Oral)
The petitioner is aggrieved by the order passed by the appellate authority dismissing the appeal on the ground that the petitioner has not deposited 10% per-deposit in terms of section 107(6)(b) of the GST Act, 2017 (for short ‘the Act’).
The writ petition has been filed relying upon the decision of this Court in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, contending that the petitioner has been denied opportunity to contest, and that the orders and show cause notices were uploaded only on the portal.
Learned counsel for the respondents states that once the petitioner was aware of the order an
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.