https://www.taxtmi.com/caselaws?id=390410 A writ petition challenging a GST matter was to be heard on merits only after the petitioner complied with the pre-deposit requirement under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017. The HC directed the petitioner to secure the pre-deposit within a fortnight, and stated that the matter would then be taken up on merits upon filing of affidavits. The operative effect was that compliance with the statutory pre-deposit was treated as a condition precedent to merits hearing. en-us Mon, 02 Dec 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390410 A writ petition challenging a GST matter was to be heard on merits only after the petitioner complied with the pre-deposit requirement under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017. The HC directed the petitioner to secure the pre-deposit within a fortnight, and stated that the matter would then be taken up on merits upon filing of affidavits. The operative effect was that compliance with the statutory pre-deposit was treated as a condition precedent to merits hearing. Case-Laws GST Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390410