Writ petition sought exemption from the mandatory pre-deposit required for filing an appeal. The court held that with no statutory provision enabling waiver or reduction of the pre-deposit, such exemption could not be granted, and dismissed the writ petition.
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$~90
* IN THE HIGH COURT OF DELHI AT NEW DELHI
versus
COMMISSIONER, CENTRAL GOODS AND SERVICES TAX (CGST), DELHI-EAST .....Respondent Through: Mr. Pranay Mohan Govil, SSC
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON’BLE MR. JUSTICE AMIT MAHAJAN
O R D E R
%
22.07.2026
the requirement of making such pre-deposit cannot be entertained.
ANIL KSHETARPAL, J.
AMIT MAHAJAN, J.
JULY 22, 2026/PT /pal
This is a digitally signed order.
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1 issue framed by the court
Can a writ petition seek exemption from the statutory pre-deposit requirement for filing a tax appeal in the absence of any provision enabling waiver or reduction?
KAMAL KUMAR JAIN
COMMISSIONER, CENTRAL GOODS AND SERVICES TAX (CGST), DELHI-EAST
ANIL KSHETARPAL
AMIT MAHAJAN
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
