https://www.taxtmi.com/highlights?id=85525 HC dismissed the review petition challenging pre-deposit requirements with Rs.10,000/- costs. The petition failed on procedural and substantive grounds. The Advocate's certificate accompanying the review petition did not comply with Rule 23(iii) of Chapter IV of the Bombay HC Rules. The court rejected petitioner's argument that being a loss-making unit warranted waiver of 10% pre-deposit requirement. The court emphasized that extraordinary jurisdiction cannot be invoked merely to circumvent pre-deposit conditions. The review jurisdiction being limited in scope, and the petition essentially attempting to re-argue the matter, no grounds were established for exercising review powers. en-us Thu, 06 Feb 2025 08:42:20 +0530 Thu, 06 Feb 2025 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85525 HC dismissed the review petition challenging pre-deposit requirements with Rs.10,000/- costs. The petition failed on procedural and substantive grounds. The Advocate's certificate accompanying the review petition did not comply with Rule 23(iii) of Chapter IV of the Bombay HC Rules. The court rejected petitioner's argument that being a loss-making unit warranted waiver of 10% pre-deposit requirement. The court emphasized that extraordinary jurisdiction cannot be invoked merely to circumvent pre-deposit conditions. The review jurisdiction being limited in scope, and the petition essentially attempting to re-argue the matter, no grounds were established for exercising review powers. Highlights GST Thu, 06 Feb 2025 08:42:20 +0530 https://www.taxtmi.com/highlights?id=85525