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of <h1>Taxpayer's Challenge to Pre-Deposit Requirement Under CGST Act Fails, Mandatory Tax Appeal Conditions Upheld</h1> <h3>Rohan Aggarwal Versus Commissioner Of CGST, Delhi North & Ors.</h3> HC dismissed petitioner's writ challenging pre-deposit requirement under CGST Act for tax appeals. Court rejected waiver request despite taxpayer's ... Seeking waiver of pre-deposit as mandated under Section 107(6) of the CGST Act, 2017, for filing an appeal against four orders - HELD THAT:- In terms of Section 107 of the CGST Act, 2017 and after perusing the facts where the allegations are of fraudulent availment of ITC and supply of goods-less invoices, the Court is not inclined to waive the pre-deposit. Petition is dismissed. The Delhi High Court, in W.P.(C) 8045/2025, dismissed the petition filed by Rohan Aggarwal under Article 226 of the Constitution seeking waiver of the pre-deposit mandated under Section 107(6) of the CGST Act, 2017, for appeals against four Orders-in-Original involving tax demands totaling over 1.66 crore (pre-deposit required: 16,69,975). The Court, noting allegations of 'fraudulent availment of ITC and supply of goods-less invoices,' held it was 'not inclined to waive the pre-deposit.' Consequently, the petition and pending applications were dismissed.
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