SC Upholds Mandatory Pre-Deposit for Appeals

Triveni Engineers Vs Assessing Authority CT And GST Circle (Supreme Court of India) Summary: In the case of M/s. Triveni Engineers v. Assessing Authority, the Supreme Court of India upheld the dismissal of a statutory appeal due to the appellant’s failure to comply with the mandatory pre-deposit requirement. The Petitioner, M/s. Triveni Engineers, had filed an appeal against an assessment order but had failed to deposit the mandated 20% of the disputed tax as required under Section 16(4) of the Odisha Entry Tax Act. The Supreme Court affirmed the High Court’s decision, which had pr...