Mandatory pre-deposit under GST appeal scheme upheld, with writ relief refused despite allegations of fraudulent input tax credit.

The petitioner sought waiver of the mandatory pre-deposit required for a GST appeal under Section 107(6) of the CGST Act through a writ petition under Article 226. The Delhi HC declined to interfere with the statutory pre-deposit mandate, noting the allegations of fraudulent input tax credit availment and supply of goods without invoices. The request for waiver was rejected and the writ petition failed.

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Issues: Whether the petitioner was entitled to waiver of the mandatory pre-deposit for filing appeals under the GST appellate scheme.

Analysis: The petition invoked Article 226 of the Constitution of India to seek waiver of the pre-deposit requirement under Section 107(6) of the Central Goods and Services Tax Act, 2017. The Court noted the nature of the allegations, including fraudulent availment of input tax credit and supply of goods without invoices, and declined to interfere with the statutory pre-deposit mandate.

Conclusion: The request for waiver of pre-deposit was rejected and the writ petition failed.

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