Pre-Deposit Requirement for Filing Appeal Cannot Be Waived Simply Due to a Claim of Demand Being Without Jurisdiction | HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 30 December, 2024
Latest from Taxmann
Case Details: Supreme Construction & Developers (P.) Ltd. v. State of Maharashtra - [2024] 169 taxmann.com 555 (Bombay)
Judiciary and Counsel Details
- M.S. Sonak & Jitendra Jain, JJ.
-
Sunil Mukhi, (VC), Preetha Panthaki, Krishna & Saurastri, Associates LLP, for the Petitioner.
-
Jyoti Chavan, Addl. GP for the Respondent.
Facts of the Case
The petitioner challenged the order of department and demanded waiver of 10% pre-deposit requirement for filing statutory appeal on the ground that the demand was without jurisdiction and perverse. The petitioner also submitted that the alternate remedy of appeal would not be equally efficacious.
High Court Held
The Honorable High Court noted that the mere styling of order as without jurisdiction would be insufficient to circumvent exhaustion of remedies. The Court further noted that the requirement of pre-deposit is statutory and where a statute prescribes a minimum pre-deposit, there would be no question of reducing the pre-deposit amount below the statutorily prescribed minimum.
Therefore, the Court held that the petition would be dismissed and the petitioner would avail itself of the alternate remedy available under Section 107 of the CGST Act. The Court also granted liberty to file appeal within 30 days without limitation bar since writ petition was filed within original limitation period.
List of Cases Reviewed
- Oberoi Constructions Ltd v. Union of India (Writ Petition (L) No. 33260 of 2023 decided on 7 November 2024) – [Para 12] followed.
- Kotak Mahindra Bank Ltd v. Ambuj A Kasliwal and Ors (2021 3 SCC 549) – [Para 11] followed.
List of Cases Referred to
- Oberoi Constructions Ltd v. Union of India Writ Petition (L) No. 33260 of 2023 (para 7)
- Kotak Mahindra Bank Ltd v. Ambuj A Kasliwal and Ors 2021 3 SCC 549 (para 11).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
