𝐈𝐬 "𝐏𝐑𝐄-𝐃𝐄𝐏𝐎𝐒𝐈𝐓" 𝐦𝐚𝐧𝐝𝐚𝐭𝐨𝐫𝐲 𝐛𝐞𝐟𝐨𝐫𝐞 𝐟𝐢𝐥𝐢𝐧𝐠 𝐚𝐩𝐩𝐞𝐚𝐥? 𝐃𝐨𝐞𝐬 𝐭𝐡𝐞 𝐀𝐩𝐩𝐞𝐥𝐥𝐚𝐭𝐞 𝐀𝐮𝐭𝐡𝐨𝐫𝐢𝐭𝐢𝐞𝐬 𝐡𝐚𝐯𝐞 𝐭𝐡𝐞 𝐩𝐨𝐰𝐞𝐫 𝐭𝐨 𝐰𝐚𝐢𝐯𝐞 𝐭𝐡𝐞 𝐬𝐚𝐦𝐞?

1. Annai Food Products Pvt. Ltd. - Madras High Court
(2024) 83 GSTL 232
GST: Where assessee filed writ petition seeking a mandamus to grant exemption from payment of 10% pre-deposit which is a condition to entertain an appeal,

respondent authority could not be directed to deviate from statutory prescription.

2. Prakash & Co. (Amit Prakash Agarwal) - CESTAT Allahabad
(2024) 18 CENTAX 94
Excise : There is no bar in filing appeal without complete mandatory pre-deposit but Tribunal or Commissioner (Appeals) could not have entertained appeal till time of mandatory pre-deposit of appeal;

Assessee having complied with requisite mandatory pre-deposit by depositing it in two instalments of 7.5% and 2.5%, Commissioner (Appeals) directed to decide appeal on merits without further raising aspect of pre-deposit.

3. Mehra Cable TV - CESTAT Chandigarh
2024-TIOL-212-CESTAT-CHD
CESTAT remanded matter since appeal was rejected due to non-compliance of mandatory pre-deposit, but now it was deposited.

4. GG Organics Care Pvt. Ltd. - Madras High Court
(2024) 17 Centax 305
Madras HC remanded matter on condition of deposit of 10% of disputed tax demand since reply of assessee was not considered.

I trust this information will illuminate your path to understanding pre-deposit.
ARR

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