Delhi HC Denies Pre-Deposit Waiver u/s.17(6) of GST, Cites Lack of Discretionary Power

Delhi High Court denied a pre-deposit waiver under Section 176 of the GST Act, citing a lack of discretionary power. Section 176 likely pertains to the requirement of making a pre-deposit of a certain percentage of the disputed tax amount before filing an appeal. The court's refusal to grant a waiver indicates its interpretation that the statutory provisions do not allow for such discretion, and the pre-deposit is a mandatory condition for the admissibility of an appeal under the GST law. This ruling reinforces the strict adherence to the pre-deposit requirements for pursuing GST appeals.