No Discretion to Waive Pre-Deposit Under Section 107(6) of CGST Act: Delhi HC

Impressive Data Services Private Limited Vs Commissioner (Appeals-I) (Delhi High Court) Delhi High Court denies plea for waiver of mandatory pre-deposit under Section 107(6) of CGST Act, citing binding precedents on appeal requirements. New Delhi: The Delhi High Court has reiterated that the requirement of pre-depositing a percentage of the disputed tax amount is mandatory for filing appeals under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017. The court dismissed a petition by M/s Impressive Data Services Private Limited seeking exemption from this requirement. Impressive ...