GST Payer Uses Writ Petitions To Bypass Pre-Deposit; Allahabad HC Notes Henderson Principle, Dismisses Petition

The Allahabad High Court has rejected a writ petition by a GST payer who argued that the 10% pre-deposit requirement for appeals should be bypassed. The Court applied the Henderson principle, holding that the writ jurisdiction (under Article 226) cannot be used to circumvent the statutory appellate remedy. The bench underscored that pre-deposit is a mandatory part of the appeal process under the CGST Act, and allowing writs to evade it would undermine the legislated enforcement framework. The ruling reinforces the need for taxpayers to follow the structured appeal process rather than resorting to the courts to sidestep financial compliance. (Taxscan)