Delhi HC Affirms Mandatory Pre-Deposit for Tax Appeals before CESTAT

Diamond Entertainment Technologies Pvt. Ltd Vs Commissioner Central Goods And Service Tax (Delhi High Court)

New Delhi: The Delhi High Court has dismissed a writ petition seeking a waiver of the mandatory pre-deposit required to file an appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The court, in the case of Diamond Entertainment Technologies Pvt. Ltd Vs Commissioner Central Goods And Service Tax, reiterated that the amended provisions of Section 35F of the Central Excise Act, 1944, effective from August 6, 2014, mandate a pre-deposit of a specified

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