S.107(6) Of CGST Act Does Not Grant Discretion To Court For Waiving Pre-Deposit At Time Of Filing Appeal: Delhi High Court

The Delhi High Court ruled that Section 107(6) of the CGST Act does not grant discretion to the court to waive the pre-deposit requirement at the time of filing an appeal. The court emphasized the mandatory nature of the pre-deposit as a condition for the admissibility of an appeal under the GST law. This ruling clarifies that appellate courts do not have the authority to exempt appellants from this statutory requirement at the initial stage of filing an appeal against a GST order.