M/S Maple Leaf Intelligent Solution Pvtltd vs. Union Of INDIA And 5 Other
Held
The Court modified its previous order to clarify that the 10% deposit is to be made before the assessing authority. It also corrected the assessment year mentioned in the order to reflect the correct period for which the applicant had approached the court.
Facts
The applicant sought clarification and modification of a previous High Court order regarding a GST demand. Specifically, they wanted clarity on how to compute the 10% deposit and where to make it, and also pointed out an error in the assessment year mentioned in the order.
Key Issues
The key issues were the ambiguity in the previous order regarding the computation and deposit location of the 10% GST amount and a discrepancy in the mentioned assessment year.
Sections Cited
Section 122
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD CIVIL MISC REVIEW APPLICATION DEFECTIVE No. - 136 of 2026 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. (Civil Misc. Exemption Application)
The application is allowed.
The applicant is exempted from filing the certified copy of the order dated 25.3.2026. (order passed in the review application)
Heard learned counsel for the applicant and Mr. Dhananjay Awasthi, learned counsel for the opposite party.
By means of present review application, the applicant is seeking clarification of the order dated 25.3.2026 to the extent that 10 % amount is to be computed on the alleged liability and specify the forum where such deposit is to be made.
Learned counsel for the applicant submits that the order dated 25.3.2026 needs some correction / modification but the nomenclature of the present application is inadvertently changed as review application instead of correction / modification application.
Learned counsel for the applicant further submits that by the order dated 25.3.2026, the applicant was directed to deposit the 10 % amount but place, where such amount is to be deposited, has not been mentioned, therefore, the order could not be complied
The judgment continues below.
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