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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R. KRISHNA KUMAR
Magna Electronics India Private Limited, (Formerly Known As Veoneer India Private Limited) Rep. By Managing Director – Appellant
Versus
Joint Commissioner Of Central Tax (Appeals-II), Central Tax (Appeals-II) TTMC, Bangalore – Respondent
ORDER :
S.R. KRISHNA KUMAR, J.
In this petition, petitioner seeks the following reliefs:
“a) Issue a Writ of Certiorari or any other appropriate writ, order or direction quashing Impugned Order No.226/2023-24/ADC-AII/GST dated 05.10.2023 issued by the Respondent No. 1 under Section 107 of the Central Goods and Services Tax Act, 2017 ("Annexure C");
b) Issue a Writ of Mandamus or any other appropriate writ, order or direction directing the Respondent to restore the GST appeal bearing no. 117/2023-24 A-II (ADC) filed by the Petitioner and to hear and decide the same on merits; ("ANNEXURE-K")
c) Direct the Respondents to pay costs of these proceedings to the Petitioner; and
d) Issue any other Writs/ directions/ orders as may be deemed fit and grant such other appropriate reliefs to the Petitioner including costs, in the ends of justice.”
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. Though several contentions have been urged by both sides in support of their respective claims, the issue in controversy between the parties is directly and squarely covered by the judgment of this Court in the case of Getronics Solutio
Payments made under protest can count as valid pre-deposits under Section 107 of the GST Act, ensuring equitable relief and proper adjudication in tax disputes.
Payment of pre-deposit under Section 107(6)(b) of the CGST Act can be made using the Electronic Credit Ledger, validating the petitioner’s compliance.
Procedural delays in GST appeal filings should not invalidate compliance efforts and rights to appeal, especially where the appellant has made good faith attempts to meet statutory requirements.
The court emphasized the necessity of exhausting statutory remedies before seeking writ relief under Article 226.
The use of the electronic credit ledger for pre-deposit in GST appeals is validated, aligning with prior judicial interpretations, particularly emphasizing the statutory sufficiency of such payments ....
Petitioner's right to appeal was upheld despite procedural impediments due to frozen bank accounts, allowing extension of limitation for appeal filing.
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