https://www.taxtmi.com/article/detailed?id=14723 Mandatory pre-deposit is a condition precedent to maintainability of an appeal; non-payment of the admitted amount and the prescribed portion of disputed tax leaves the appeal not maintainable. The appellate authority has no discretion to waive or reduce the statutory pre-deposit even on pleaded financial catastrophe, and non-compliance removes the need to pass a reasoned order under the appellate provision. Writ jurisdiction will not be invoked for ordinary financial hardship absent exceptional circumstances. en-us Mon, 30 Jun 2025 08:47:26 +0530 Mon, 30 Jun 2025 08:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14723 Mandatory pre-deposit is a condition precedent to maintainability of an appeal; non-payment of the admitted amount and the prescribed portion of disputed tax leaves the appeal not maintainable. The appellate authority has no discretion to waive or reduce the statutory pre-deposit even on pleaded financial catastrophe, and non-compliance removes the need to pass a reasoned order under the appellate provision. Writ jurisdiction will not be invoked for ordinary financial hardship absent exceptional circumstances. Articles Goods and Services Tax - GST Mon, 30 Jun 2025 08:47:26 +0530 https://www.taxtmi.com/article/detailed?id=14723