HC reduces Pre-Deposit For Filing Appeal considering liquidity crunch

G.S. Promoters Pvt. Ltd Vs Commissioner Of Central Excise And CGST (Delhi High court) The petitioner has filed the present petition, inter alia, seeking waiver of pre-deposit of 7.5% of duty for maintaining an appeal against the order-in-original dated 26.11.2021, passed by the Commissioner, Adjudication, Central Tax, GST, Delhi East. Court is unable to accept that the petitioner can set off its obligation to make a pre-deposit against its claim for the refund of CENVAT credit. However, we find merit in the contention that the petitioner’s remedy of an appeal would be rendered illusory in t...