M/s SIMLA GOMTI PAN PRODUCTS PVT LTD LKO. THRU. DIRECTOR MEGH RAJ SINGH
Vs.
COMMISSIONER OF STATE TAX U.P. COMMISSIONERS OFFICE LKO. & ORS.
WRIT TAX No. 533 of 2025
HIGH COURT: Allahabad
DATED: 03.11.2025
Compliance with pre-deposit under GST law is mandatory; failure to seek exemption timely bars relief, and repeated litigation on same grounds constitutes abuse of court process.
Ex-parte order – No opportunity of hearing – Non-supply of SIB report – Writ petition allowed directing Appellate Authority to decide appeal afresh considering Apex Court decisions – Appeal dismissed by Appellate authority on ground of limitation and non-compliance with Section 107(6)(b) GST Act for non-payment of 10% pre-deposit – Coordinate Bench allowed writ petition directing reconsideration of limitation but not exemption from pre-deposit – Petitioner failed to seek exemption from pre-deposit at any stage – Dismissal of appeal on non-compliance with pre-deposit provision held valid – Successive writ petitions to evade pre-deposit barred applying constructive res judicata and Henderson Principle
Held: Petition dismissed.
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