Mandatory pre-deposit under VAT appeal rules cannot be bypassed on hardship grounds; writ relief will not defeat the statute.

Pre-deposit under Section 26(6B) of the Maharashtra Value Added Tax Act, 2002 is a mandatory condition precedent for filing an appeal before the Tribunal, and the provision contains no exception for financial hardship or other practical difficulty. Because the assessee had not deposited any part of the tax dues, the Tribunal's refusal to dispense with deposit was not interfered with in writ jurisdiction under Article 226. The Court noted that, after making the requisite deposit, the assessee may pursue an appeal with a separate request for condonation of delay under Section 81, to be considered on its own merits.

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Issues: Whether the requirement of pre-deposit under Section 26(6B) of the Maharashtra Value Added Tax Act, 2002 was mandatory so as to justify refusal to dispense with deposit and whether the writ court should interfere with the Tribunal's order.

Analysis: Section 26(6B) imposes a clear statutory condition that an appeal before the Tribunal cannot be filed unless accompanied by proof of payment of the prescribed amount. The provision contains no exception for financial or similar practical difficulties. As the petitioner had not deposited any part of the tax dues, much less the required 10%, the Tribunal's refusal to dispense with deposit could not be faulted. The Court also noted that, once the requisite deposit is made, the assessee may file an appeal with an application for condonation of delay under Section 81 of the Maharashtra Value Added Tax Act, 2002, to be considered on its own merits.

Conclusion: The pre-deposit requirement was held to be mandatory, no interference under Article 226 of the Constitution of India was warranted, and the challenge to the Tribunal's order failed.

Ratio Decidendi: Where a taxing statute makes pre-deposit a condition precedent for filing an appeal, the court will not read in an exception on grounds of hardship, and writ jurisdiction will not be used to bypass that statutory mandate.

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