Delhi HC Waives Pre-Deposit For CGST Appeal As Same ITC Demand Already Raised By State GST

In this report, the Delhi High Court has allowed a writ petition by Vaneeta Impex Private Limited to appeal against a CGST demand without making the mandatory 10% pre-deposit. The Court reasoned that the “same ITC amount” had already been subjected to a demand by the State GST (DGST) authorities for the very same transactions. Since the petitioner had already made a pre-deposit for that earlier demand, the Court held that imposing another pre-deposit for the CGST demand would amount to double payment on the same issue — violating the principle under Section 6(2)(b) of the CGST Act. The ruling provides a significant relief to taxpayers facing overlapping central and state GST demands, and signals judicial sensitivity to procedural duplication in tax recovery. (Taxscan)