https://www.taxtmi.com/caselaws?id=772889 The HC upheld the appellate authority's refusal to entertain an appeal due to non-payment of mandatory pre-deposit under Section 107(6) of the WBGST/CGST Act, 2017. The Court rejected the petitioners' arguments of financial hardship and found no legal basis to waive the statutory pre-deposit requirement. The writ petition challenging the order was dismissed, emphasizing strict adherence to the statutory provisions. en-us Wed, 11 Jun 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772889 The HC upheld the appellate authority's refusal to entertain an appeal due to non-payment of mandatory pre-deposit under Section 107(6) of the WBGST/CGST Act, 2017. The Court rejected the petitioners' arguments of financial hardship and found no legal basis to waive the statutory pre-deposit requirement. The writ petition challenging the order was dismissed, emphasizing strict adherence to the statutory provisions. Case-Laws GST Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772889