Writ jurisdiction cannot grant a waiver of statutory pre-deposit condition for filing appeal

Kantilal Bhaguji Mohite Vs Commissioner (Supreme Court of India) Introduction: In a recent case, Kantilal Bhaguji Mohite v. Commissioner, Central Excise and Service Tax-Pune III [Special Leave to Appeal (C) No. (s). 11203/2019 dated February 14, 2024], the Supreme Court of India delivered a significant judgment clarifying the scope of writ jurisdiction concerning the waiver of the statutory pre-deposit condition for filing appeals. The Court’s decision, dated February 14, 2024, affirmed the stance that writ jurisdiction cannot override the mandatory pre-deposit requirement imposed by Se...