Surendra and Company v. The Commissioner Cgst and Cex Appeal 1 Mumbai and Ors.
Case brief
What is this about?
Writ Petition (Ordinary Original Civil Jurisdiction, Bombay High Court), decided 09 September 2025. Indirect tax (CGST/CEX) first-appellate appeal dismissed for alleged failure of pre-deposit; Court verified from records that pre-deposit was made despite Challan-production difficulties; dismissal set aside, appeal restored and remanded for fresh disposal on merits; all contentions kept open; no costs. Petitioner: Surendra and Company (Parth Badheka with Lata Nagal). Respondents 1 to 4: The Commissioner CGST and CEX Appeal 1 Mumbai & Ors (Satyaprakash Sharma with Niyati Mankad, Priyanka Singh, Harpreet Kaur). Bench: M.S. Sonak and Advait M. Sethna, JJ.; order signed by Advait M. Sethna, J.
What did the court decide?
Rule made absolute: impugned order of 28 February 2025 set aside; Petitioner's appeal restored and remanded to the first appellate authority for disposal on its own merits and in accordance with law; all contentions of all parties kept explicitly open; no costs order.