M/s IMPRESSIVE DATA SERVICES PRIVATE LIMITED

Vs.

COMMISSIONER (APPEALS-I), CENTRAL TAX GST, DELHI,

W.P.(C) 4662/2025 & CM APPL. 21564/2025 

HIGH COURT: Delhi

DATED: 15.04.2025

                                                                Citation: 2025 Taxo.Online 565

Court denied waiver of pre deposit requirement u/s 107(6) of CGST Act,2017

Waiver of pre-deposit required by Section 107(6) of CGST Act, 2017 – Wrongful availment of ITC – Petitioner submits mistakes in tax returns led to incorrect reporting and ITC not availed on disputed amounts – Petitioner sought waiver of pre deposit as substantial amounts already with government entities

Held: Writ petition disposed – Court referred Anjani Technoplast Ltd. v. CCE and indicates pre deposit cannot be waived based on financial hardship – Petitioner to approach appropriate appellate authority leaving all contentions open for consideration.

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