2025 (6) TMI 1152 - HC - GST

Seeking waiver of pre-deposit as mandated under Section 107(6) of the CGST Act 2017 for filing an appeal against four orders - HELD THAT - In terms of Section 107 of the CGST Act 2017 and after perusing the facts where the allegations are of fraudulent availment of ITC and supply of goods-less invoices the Court is not inclined to waive the pre-deposit. Petition is dismissed.

Summary

The Delhi High Court, in W.P.(C) 8045/2025, dismissed the petition filed by Rohan Aggarwal under Article 226 of the Constitution seeking waiver of the pre-deposit mandated under Section 107(6) of the CGST Act, 2017, for appeals against four Orders-in-Original involving tax demands totaling over 1.66 crore (pre-deposit required: 16,69,975). The Court, noting allegations of "fraudulent availment of ITC and supply of goods-less invoices," held it was "not inclined to waive the pre-deposit." Consequently, the petition and pending applications were dismissed.