Successive Petitions Can’t Bypass GST Pre-Deposit Requirement | HC

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GST pre-deposit requirement

Case Details: Simla Gomti Pan Products (P.) Ltd. vs. Commissioner of State Tax U.P. - [2025] 180 taxmann.com 464 (Allahabad)

Judiciary and Counsel Details

  • Jaspreet Singh, J.
  • Pradeep Agrawal & Amar Mani Tiwari for the Petitioner.

Facts of the Case

The petitioner, challenged orders passed under Section 74 of the CGST Act by filing a statutory appeal, which was dismissed for limitation. Upon remand, the appellate authority again rejected the appeal for non-compliance with the statutory requirement of making a 10 percent pre-deposit under Section 107. It was submitted in the present writ petition that it had already conveyed its inability to make the pre-deposit, that the issue had been considered in the earlier writ petition, and that the appellate authority ought not to have dismissed the appeal on this ground. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the prior order of remand was confined strictly to the issue of limitation and did not grant any exemption from the statutory pre-deposit mandated under Section 107 of the CGST Act and the Uttar Pradesh GST Act. It was observed that neither in the earlier petition nor in the present one had petitioner sought any specific relief for waiver of the pre-deposit, despite full knowledge that the appeal had been dismissed for non-compliance with this requirement. The Court concluded that statutory appeals cannot be entertained.

List of Cases Reviewed

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied