Moser Baer India Limited, currently undergoing liquidation, faced a substantial demand for Goods and Services Tax (GST) and penalty. The company filed a statutory appeal under Section 107 of the CGST Act, but the respondent authorities refused to entertain it without a mandatory pre-deposit as per Section 107(6) of the CGST Act. The petitioner argues that utilizing funds from the liquidation estate for this pre-deposit would contradict the distribution scheme outlined in Section 53 of the Insolvency and Bankruptcy Code (IBC).
Moser Baer India Limited (Petitioner-Company) is undergoing liquidation pursuant to an order dated 20.09.2018.
A substantial demand towards Goods and Services Tax (GST), along with penalty, was confirmed against the Petitioner-Company by an order dated 23.09.2025.
The Petitioner-Company instituted a statutory appeal under Section 107 of the CGST Act against the demand.
Respondent authorities declined to entertain the appeal unless the Petitioner complied with the mandatory pre-deposit requirement under Section 107(6) of the CGST Act.
Notices dated 16.03.2026 and 09.04.2026 were issued, calling upon the Petitioner to make the requisite pre-deposit, failing which the appeal would be treated as not filed.
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The Petitioner-Company,…
An order was passed confirming a substantial…
Moser Baer India Limited, currently undergoing liquidation, faced a substantial demand for Goods and Services Tax (GST) and penalty. The company filed a statutory appeal under Section 107 of the CGST Act, but the respondent authorities refused to entertain it without a mandatory pre-deposit as per Section 107(6) of the CGST Act. The petitioner argues that utilizing funds from the liquidation estate for this pre-deposit would contradict the distribution scheme outlined in Section 53 of the Insolvency and Bankruptcy Code (IBC).
Moser Baer India Limited (Petitioner-Company) is undergoing liquidation pursuant to an order dated 20.09.2018.
A substantial demand towards Goods and Services Tax (GST), along with penalty, was confirmed against the Petitioner-Company by an order dated 23.09.2025.
The Petitioner-Company instituted a statutory appeal under Section 107 of the CGST Act against the demand.
Respondent authorities declined to entertain the appeal unless the Petitioner complied with the mandatory pre-deposit requirement under Section 107(6) of the CGST Act.
Notices dated 16.03.2026 and 09.04.2026 were issued, calling upon the Petitioner to make the requisite pre-deposit, failing which the appeal would be treated as not filed.
…The Petitioner-Company,…
An order was passed confirming a substantial…