M/S Merushikhar Infra LLP vs. The Union Of INDIA
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Before: SHRI JAIN KISHORE,
The petitioner has challenged the order passed by the Appellate Authority at Annexure-A. In terms of the order of the Appellate Authority, the appeal came to be rejected, observing that the statutory deposit was made by way of amount available in the Electronic Credit Ledger that was utilized. It was observed that the requirement in terms of Section 107(6) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as 'the CGST Act') Application No.10504/2023. The High Court of Gujarat after appreciating the precise contention as noticed in the HC-KAR NC: 2026:KHC:15830 WP No. 23916 of 2025 present case, has opined that the assessee is entitled to utilize the amount available in the Electronic Credit Ledger towards statutory deposit as required under Section 107(6) of the CGST Act. The said order of the High Court of Gujarat was taken up before the Hon'ble Apex Court in Special Leave petition (Civil) Diary No.17547/2025 and the appeal filed by the Union of India has been rejected.
In light of the above legal position holding the field as on date, the order at Annexure-A is set aside. The matter is remitted to the Appellate Authority for fresh adjudication in accordance with law, without insisting on any fresh deposit, while noticing that adjustment of the deposit by way of the balance from the Electronic Credit Ledger would suffice. (S SUNIL DUTT YADAV) JUDGE SHS List No.: 1 Sl No.: 4
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.