2026 (2) TMI 1424

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....ondent : A.S.G.I., Dhananjay Awasthi, Krishna Agarawal. ORDER 1. Heard Dr. Pawan Kumar Malhan, Managing Director of the petitioner corporation and Sri Krishna Agarawal, learned counsel for the revenue. 2. Submission is that the extreme financial hardship of the petitioner has been taken note by a coordinate bench in the order dated 04.08.2025 in Writ Tax Nos. 1453 of 2024 and 1454 of 2024....

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....of statutory dues, the same is not allowed." 3. Citing that extreme financial hardship and further stating that the same is continuing, reliance has been placed on a decision of a coordinate bench in M/s Ganesh Yadav Vs. Union of India & Ors.; 2015 6 ADJ 250, wherein in paragraph nos. 3 and 8 it has been noticed as below : "3. The petitioner has sought in these proceedings a writ restr....

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....a), the High Court under Article 226 of the Constitution is vested with the jurisdiction in an appropriate case to dispense with the requirement of pre-deposit and the power of the Court under Article 226 is not taken away. This was also held by the Supreme Court in P. Laxmi Devi (supra) in which the Supreme Court observed that recourse to the writ jurisdiction would not be ousted in an appropriat....