# Navnit Motors Pvt Ltd vs Commissioner of CGST and Central Excise, (Appeals III), Mumbai

Court: Bombay High Court
Date: 2025-07-14
Citation: WP/2345/2025
Petitioner: Navnit Motors Pvt Ltd
Respondent: Commissioner of CGST and Central Excise, (Appeals III), Mumbai

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IkFEa2RQMm5TWHIxeERXK0d3K2RTUlE9PSIsInZhbHVlIjoiVVZDWHdvSW11RHJTSGE0V0tkZjVGSk9lWGpJT0M3TW1INHNGT0xLeEplOHdLSkRxdVZMNU03WitpazlhSHlTWmNTa0xMZnlpU2UwcEsxY2piRlA0V1E9PSIsIm1hYyI6IjBlMmE1N2IwOTEyYjZjMjQ2NGJlZGVkODAxYTZmZWE2ZGNiNDQxMzk0MDhmZGQ4MThmY2U4ZDk4NGM2YjM1YTkiLCJ0YWciOiIifQ==?expires=1782775661&signature=8b8155b59451c0be9df71ec3a7eb2ffecb1ce2f7659ba2ca7dbd3a1202645122)

## Judgment text (excerpt)

2025:BHC-OS:10879-DB Sayyed 15-WP.2345.2025.docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2345 OF 2025 Navnit Motors Pvt. Ltd. ...Petitioner Versus Commissioner of CGST & Central Excise, (Appeals-III), Mumbai & Anr. ...Respondents _____________________________________________________ Mr. Ishaan V. Patkar a/w Mr. Durgesh G. Desai & Mr. Yeshwant J. Patil i/by Alaksha Legal for the Petitioner. Mr. Satyaprakash Sharma a/w Ms. Niyati Mankad (through VC) & Ms. Priyanka Singh for the Respondents. _____________________________________________________ CORAM: M. S. Sonak & Jitendra Jain, JJ. DATED: 14 July 2025 ORAL JUDGMENT:-(Per M. S. Sonak, J.) 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petitioner disputes the order dated 18 March 2025, whereby the Appellate Authority dismissed the Petitioner’s appeal on the basis that using Input Tax Credit (ITC) to pay the 10% pre-deposit was not permitted and does not satisfy the requirements of Section 107(6) of the Central Goods and Services Tax Act, 2017 (CGST Act

https://niyam.ai/judgements/high-court/2025/july/navnit-motors-pvt-ltd-vs-commissioner-of-cgst-and-central-excise-appeals-iii-mumbai