https://www.taxtmi.com/caselaws?id=769596 The HC ruled that pre-deposit requirements under Section 107(6) of the Central GST Act are mandatory and cannot be waived. The Court rejected the petitioner's request for exemption, emphasizing the binding precedent in Anjani Technoplast. While financial hardships or GST return errors do not justify waiver, the petitioner may seek relief before the Appellate Authority regarding potential adjustments from government dues or securities. en-us Tue, 15 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769596 The HC ruled that pre-deposit requirements under Section 107(6) of the Central GST Act are mandatory and cannot be waived. The Court rejected the petitioner's request for exemption, emphasizing the binding precedent in Anjani Technoplast. While financial hardships or GST return errors do not justify waiver, the petitioner may seek relief before the Appellate Authority regarding potential adjustments from government dues or securities. Case-Laws GST Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769596