https://www.taxtmi.com/caselaws?id=786505 Pre-deposit requirement under GST cannot be waived merely because tax dues were paid during adjudication or on merits being arguable; merits cannot be invoked to avoid the statutory pre-deposit, and therefore no exemption was permitted. The petitioner's missed filing deadline and correspondence with authorities did not negate the deposit obligation. The court granted limited procedural relief: the petitioner was allowed two weeks to file the statutory appeal with the prescribed pre-deposit and a delay condonation application, and directed the appellate authority to sympathetically consider the delay and, if condoned, decide the appeal on merits within a reasonable time, preferably twelve weeks. en-us Tue, 10 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786505 Pre-deposit requirement under GST cannot be waived merely because tax dues were paid during adjudication or on merits being arguable; merits cannot be invoked to avoid the statutory pre-deposit, and therefore no exemption was permitted. The petitioner's missed filing deadline and correspondence with authorities did not negate the deposit obligation. The court granted limited procedural relief: the petitioner was allowed two weeks to file the statutory appeal with the prescribed pre-deposit and a delay condonation application, and directed the appellate authority to sympathetically consider the delay and, if condoned, decide the appeal on merits within a reasonable time, preferably twelve weeks. Case-Laws GST Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786505