Judgment
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) 1.
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’).
2.
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.
3.
Learned counsel for the respondents states that once the petitioner was aware of the order and had preferred an appeal without ensuring compliance of section 107(6)(b) of the Act, then the rejection of appeal due to non-deposit is a valid ground, in which no interference would be warranted, despite the orders MOHIT GOYAL 2026.09.18 14:29 I attest to the accuracy and integrity of this document
CWP-30391-2026 (O&M) 2
passed by this Court in Luxmi Traders (supra).
4.
Faced with the above objection, learned counsel for the petitioner states that the petitioner would be willing to deposit 10% of the amount for securing compliance of the provisions contained under section 107(6)(b) of the Act.
5.
In the facts of the case, we are of the view that in the event the petitioner deposits 10% towards pre-deposit in terms of section 107(6)(b) of the Act, and furnishes a copy of this order before the appellate authority within four weeks from today, the appellate authority shall entertain the petitioner’s appeal on merits and shall dispose it by passing a reasoned order. In the event such deposit is made by the petitioner, the order dated 05.06.2025 (Annexure P-5), impugned in this petition, shall not come in the way of consideration of petitioner’s appeal on merits.
6.
Petition stands disposed of accordingly.
(ASHWANI KUMAR MISHRA) CHIEF JUSTICE
(ROHIT KAPOOR) 17.09.2026 JUDGE mohit goyal Whether speaking/reasoned :
Yes / No Whether reportable :
Yes / No MOHIT GOYAL 2026.09.18 14:29 I attest to the accuracy and integrity of this document