Altamash Mohtashim Bookwala vs. Union Of INDIA Thro. The Department Of Indirect Tax
Held
The Court held that there is no provision under the CGST Act entitling the Petitioner to a waiver of pre-deposit. Consequently, the First Appellate Authority cannot be directed to decide the appeal on its merits unless the prerequisites for maintaining an appeal, including pre-deposit, are complied with. In the peculiar circumstances, the Court permitted the Petitioner to comply with the pre-deposit requirement within eight weeks. If compliance is not met within this period, the Petitioner's appeal shall stand dismissed without further reference. If the pre-deposit is made within eight weeks, the Petitioner shall be allowed to file the appeal digitally, and it shall be considered on its merits. The Petitioner cannot oppose attachment proceedings or seek interim relief based on the pending appeal or this order until the pre-deposit is fulfilled. The Petition was disposed of with no order for costs.
Facts
The Petitioner filed a writ petition before the Bombay High Court challenging the non-consideration of their appeal by the First Appellate Authority. The appeal, filed on January 27, 2024, against an order dated May 22, 2022, was not accompanied by the mandatory 10% pre-deposit of the tax amount. The Petitioner had applied for a waiver of this pre-deposit. The Petitioner, present in court, assured that the pre-deposit amount of approximately Rupees Thirty-Four Lakhs would be paid within eight weeks, citing financial difficulties. The Court noted that the averments in the petition were misleading.
Key Issues
1. Whether the Petitioner is entitled to a waiver of the pre-deposit requirement under the CGST Act, and consequently, whether the First Appellate Authority should be directed to decide the Petitioner's appeal on its merits despite non-compliance with the pre-deposit requirement. Petitioner's Contention: The Petitioner initially sought a direction for the First Appellate Authority to decide the appeal on merits. Later, on instructions, the Petitioner undertook to pay the pre-deposit within eight weeks, citing financial difficulties. Revenue's Contention: The Revenue, through the Additional Government Pleader, stated that the Petitioner had filed no appeal. The Petitioner's counsel maintained that an appeal was filed manually and sought to produce an endorsement. The Court noted the absence of any provision for waiver of pre-deposit under the CGST Act.
Sections Cited
CGST Act
AI-generated summary — verify with the full judgment below
(25) WP-12961.25.DOCX lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 12961 OF 2025 Altamash Mohtashim Bookwala : Petitioner Versus Union of India and ors. : Respondents ______________________________________________________ Mr Rakesh K Agrawal a/w Ms Pallak Ranawat and Mr. Steve Fernandes, for the Petitioner. Mr J B Mishra a/w Mr. Ashutosh Mishra, for Respondent No.
Ms S D Vyas, Addl. GP a/w Mr. Aditya R Deolekar, AGP, for the Respondent Nos. 2 to 4 – State. ______________________________________________________ CORAM M.S. Sonak & Advait M. Sethna, JJ. DATED: 07 October 2025 PC:-
Heard Mr. Rakesh K Agrawal who appears a/w Ms Pallak Ranawat and Mr. Steve Fernandes for the Petitioner, Ms. Vyas appears for Respondent Nos. 2 to 4 and, at the request of this Court, Mr. J B Mishra appears for Respondent No.1. 2. The Petitioner claims to have filed an Appeal against the order dated 22 May 2022 before the First Appellate Authority, i.e. the Third Respondent, on 27 January 2024. 3. Admittedly, the Appeal was not accompanied by proof of pre-deposit of 10% of the tax amount. Accordingly, the Appeal LAXMIKANT GOPAL CH
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