Judgments on Pre-Deposit
| Sr. No. | Judgment Name | Judgment Head Note | Judgment Link |
|---|---|---|---|
| 1) | Hon’ble Gujarat High Court in the case of M/s Shiv Crackers V. Chief Commissioner of CGST & C.E. vide R/SCA no. 22979 of 2022. | High Court permits electronic credit ledger use for GST Appeal pre-deposit | |
| 2) | Hon’ble Supreme Court of India in the case of Kantilal Bhaguji Mohite V. Commissioner vide Special Leave to Appeal (C) No. 11203/2019 | Writ Jurisdiction cannot grant a waiver of statutory pre-deposit condition for filing appeal. | |
| 3) | Hon’ble Punjab and Haryana High Court in the case of M/s Shiva Texfabs Ltd. State of Punjab vide CWP No. 2650 of 2022 | Relaxes pre-deposit condition to 10% considering genuine financial hardship; invokes inherent power. | |
| 4) | Hon’ble Andhra Pradesh High Court in the case of Manjunatha Oil Mill V. Assistant Commissioner (ST) (FAC) vide W.P. no. 2153 of 2024 | Appeal allowed where pre-deposit made through FORM GST DRC-03 due to technical glitch. | |
| 5) | Hon’ble Supreme Court of India in the case of Makhijani Pushpak Harish V. State of Gujarat vide Criminal Appeal No. 1193 of 2023 @ SLP (Crl.) no. 2868/2023 | Hon’ble Supreme Court set aside the High Court order imposing condition of pre-eposit while granting bail. Pre-Condition of furnishing bank guarantee in case of bail – not sustainable. | |
| 6) | Hon’ble Madras High Court in the case of Jey Tech Moulds Dies V. Deputy Commissioner (GST) vide W.P. No. 33523 f 2023. | Directed the revenue department to de-freeze the bank account of the appellant as the amount has been deposited by the appellant for filing appeal. |