2024 (4) TMI 904

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.... ORDER Hon'ble Shekhar B. Saraf , J. 1. Heard Sri Shambhu Chopra, learned Senior Counsel assisted by Sri Brijesh Verma and Ms. Mahima Jaiswal, Advocates appearing on behalf of the petitioner and counsel appearing on behalf of the respondents. 2. This is a petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by an order dated December 30, 2022 pa....

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....escape the liability of payment of pre-deposit, which is mandated by law. 5. In a catena of judgements, the Supreme Court and various High Courts have categorically held that the condition of the pre-deposit cannot be waved/modified by the High Court in its extraordinary discretionary writ jurisdiction. Any discretion to be exercised by the writ Court is judicial in nature and is required to be e....

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....he pre- deposit. The Division Bench of Bombay High Court in Kantilal Bhaguji Mohite v. Commr of C. Excise & Service Tax, Pune-III reported in 2020 (371) E.L.T. 829 (Bom.) has similarly laid down the ratio with regard to waiver of pre-deposit. 7. Counsel appearing on behalf of the petitioner has placed reliance on the judgement of Supreme Court in Ravi Gupta v. Commissioner of Sales Tax, Delhi and....