Taxpayers Can't Seek Writ Remedy By Bypassing Statutory Requirements Of Pre-Deposit: Bombay High Court

The Supreme Court ruled that the requirement for appellants to pre-deposit a percentage of the demanded tax does not render appellate remedies less efficacious. The court held that such pre-deposit requirements are intended to ensure that appellants have a genuine interest in pursuing their appeals and to prevent frivolous litigation. The judgment came in a case where the appellant challenged the pre-deposit requirement as a barrier to accessing justice. The court emphasized that the pre-deposit requirement is a reasonable condition that balances the interests of the revenue authorities and the rights of taxpayers.