Indus Towers LTD vs. Union Of INDIA
Original PDF →Facts
The Petitioner, Indus Towers Ltd., filed a Writ Petition before the Bombay High Court challenging an Order-in-Original dated July 9, 2024, passed by Respondent No. 3. The Petitioner sought directions to upload this Order-in-Original on the online portal to enable them to file an appeal under Section 107 of the CGST Act. Alternatively, they requested the Respondent No. 2 to accept a manual filing of the appeal. The Petitioner stated they had already made the mandatory 10% pre-deposit as required for filing an appeal. The tax period in dispute is not explicitly stated for the Order-in-Original, but a separate notice for recovery of tax arrears for AY 2019-20 dated January 17, 2025, was also mentioned in the initial prayer.
Held
The Court allowed the Writ Petition in terms of prayer clause (b). The Petitioner's primary prayer was to direct the Respondents to upload the Order-in-Original dated July 9, 2024, on the online portal to enable the Petitioner to file an appeal under Section 107 of the CGST Act. Alternatively, the Petitioner sought permission for manual filing of the appeal. The Respondents, through their counsel, agreed to this prayer. The Court further directed that the department should verify if the Petitioner had indeed made the mandatory 10% pre-deposit as stipulated under Section 107 of the CGST Act. If such a deposit was confirmed, the department was directed to entertain the appeal to be filed by the Petitioner. The Court disposed of the Writ Petition with no order as to costs. No other issues were decided, and no other relief was granted.
Key Issues
1. Whether the Petitioner is entitled to a direction for the Respondent to upload the Order-in-Original dated July 9, 2024, on the online GST portal to facilitate the filing of an appeal under Section 107 of the CGST Act, or alternatively, to permit manual filing of the appeal. The Petitioner argued that they are pressing the petition solely on the basis of prayer clause (b), which seeks to enable them to file an appeal against the Order-in-Original. They also contended that they have already complied with the pre-deposit requirement under Section 107 of the CGST Act. The Respondents (Union of India & Ors., specifically Respondent Nos. 2 and 3) stated that they had taken instructions and agreed to allow the petition in terms of prayer clause (b). No arguments were recorded for the Respondents beyond their concession.
Sections Cited
Section 107, Section 226
AI-generated summary — verify with the full judgment below
wp.1468.2025.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURI ICTION WRIT PETITION NO.1468 OF 2025 Indus Towers Ltd .. Petitioner Versus The Union of India & Ors. .. Respondents Mr.Sriram Sridharan, a/w Shanmuga Dev, Aditi Jain Advocates for the Petitioner. Mr.Ram Ochani a/w Sangeeta Yadav, Advocates for Respondent Nos.2 and 3. CORAM :B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE : FEBRUARY 10, 2025 P. C.
The above Writ Petition is filed seeking the following reliefs:- “(a) that this Hon’ble Court be pleased to issue a Writ of Certiorari and/or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining
to the Notice
having
File No.GEXCOM/SCN/GST/4288/2024-CGST-RANGE-2- DIV-4-COMMRTE-DAMAN/500 for AY 2019-20 dated 17.01.2025 seeking to recover tax arrears of an amount of Rs.16,25,288/- along with applicable penalty and FEBRUARY 10, 2025 Utkarsh UTKARSH KAKASAHEB BHALERAO UTKARSH KAKASAHEB BHALERAO Date: 2025.02.12 18:37:51 +0530
wp.1468.2025.doc
interest issued by the Respondent No.3, and, after going into the validity and legality thereof, quash the same; (b) that this Hon’ble Court be pleased to issue a Writ of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India and direct the Respondents to upload the Order-in-Original No.03/SUPDT/R-II/DIV-IV/Indus Towers Ltd./2024- 25 Order dated 09.07.2024 in the online portal under the GSTIN 26AABCI7776B1ZK and consequently, to allow the Petitioner to file an appeal in the online portal challenging the said Order dated 09.07.2024 under Section 107 of the CGST Act. Alternatively, the Respondent No.2 may be directed to accept manual filing of the appeal by the Petitioner against the said Order dated 09.07.2024; (c) that this Hon’ble Court be pleased to issue a Writ of Certiorari and/or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Order-in-Original No. 03/SUPDT/R- II/DIV-IV/Indus
Towers
Ltd./2024-25
dated 09.07.2024 passed by Respondent No.3 and, after going into the validity and legality thereof, quash the same;”
The learned counsel appearing on behalf of the Petitioner submitted that he is pressing the present Petition only in terms of prayer clause (b) mentioned above. FEBRUARY 10, 2025 Utkarsh
wp.1468.2025.doc
The learned counsel appearing on behalf of Respondent Nos.2 and 3 fairly stated that he has taken instructions and the Petition can be allowed in terms of prayer clause (b) reproduced above.
In view of the aforesaid consensus, the above Writ Petition is allowed in terms of prayer clause (b).
According to the Petitioner it has already made a pre- deposit of 10% as mandated under Section 107 of Central Goods and Service Tax Act, 2017. The department shall verify the aforesaid fact and if found that such deposit is in fact made, shall entertain the Appeal to be filed by the Petitioner.
The Writ Petition is disposed of in the aforesaid terms. However, there shall be no order as to costs.
This order will be Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] FEBRUARY 10, 2025 Utkarsh
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.