M/S K L Dosi Medicals v. Union of India
Case brief
What is this about?
Petitioner challenged non-acceptance of appeal for failing pre-deposit requirement. Court recorded undertaking for 12.5% deposit and disposed petition allowing appeal within 30 days if complied.
What did the court decide?
Writ petition dismissed on record of undertaking; liberty to file appeal within 30 days subject to 12.5% pre-deposit compliance.
What the court decided
A compact analysis
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[2024:RJ-JD:29653-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 9385/2024
M/s K L Dosi Medicals, Situated At 10, Rati Talai Road, Banswara, Rajasthan, 327001 Through Its Proprietor Mrs Doli Doshi W/o Sh Minal Dosi Aged About 46 Years, Resident Of Sabji Mandi Road, Azad Chowk, Banswara .
----Petitioner
Versus
- Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, New Delhi.
- Goods And Services Tax Council, Through Its Secretary, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janapath Road, Connaught Place, New Delhi 110001.
- CEO GSTN (Goods And Services Tax Network), A Government Enterprise, Worldmark 1, Aerocity, Indira Gandhi International Airport, New Delhi - 110037, India.
- Commissioner, Central Excise And Cgst Commissionerate, 142-B, Sector-11, Hiran Magri, Udaipur, Raj.
Issues for consideration
2 issues framed by the court
Whether the statutory right to appeal under Section 107 of CGST Act can be frustrated on mere technicality regarding pre-deposit.
Whether the petitioner is required to comply with the notification dated 02.11.2023 mandating pre-deposit of 12.5% for entertaining appeal.
Parties & counsel
- petitioner
M/s K L Dosi Medicals
- respondent
Union of India
- respondent
State of Rajasthan
Coram
Case details
As recorded by the court registry
- Court
- Rajasthan HC
- Decided on
- · July
- Registered
- Case no.
- CW/9385/2024
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