# Moser Baer India Limited Through Its Liquidator Mr Anil Kohli vs. Union of India & Ors.

> HC judgment dated 2026-10-09. Citation: TCN-2026-HC-00058. Moser Baer India Limited, currently undergoing liquidation, faced a substantial demand for Goods…

- **Court:** HC
- **Order date:** 9 Oct 2026
- **Citation:** TCN-2026-HC-00058
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/bombay-high-court-panaji/moser-baer-india-limited-through-its-liquidator-mr-anil-w5ayh

## Summary

### Background

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).

## Facts

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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## Issues and analysis

### Issue 1: Whether a corporate debtor undergoing liquidation can seek exemption from the mandatory pre-deposit …

**Ratio:** The court is currently examining the interplay between Section 107(6) of the CGST Act and

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**Reasoning:** The court acknowledges that this issue raises a substantial question concerning the

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**Interpretation:** The court is interpreting the scope and applicability of Section 107(6) of the

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**Application:** The court is yet to apply a specific legal principle, as it is seeking expert

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## Parties

- **Judges:** Anil Kshe…; BHARAT PA…
- **Appellants:** MOSER BAER INDIA…
- **Respondents:** Moser Baer India…; UNION OF INDIA &…
- **Other parties:** Mr Anil…
- **Advocates:** Abhishek…; Karan K…; +4 more

## Timeline

- **2018-09-20 — Liquidation…**: The Petitioner-Company, Moser Baer India…
- **2025-09-23 — GST Demand…**: An order was passed confirming a substantial demand towards Goods and Services Tax and…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 53 — Distribution of assets](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-53)

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