Writ jurisdiction cannot grant a waiver of statutory pre-deposit condition for filing appeal

Last updated: 29 February 2024

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The Supreme Court has ruled that a statutory pre-deposit condition for filing an appeal cannot be waived, even through writ jurisdiction. The case involved a petitioner who sought to appeal a tribunal order without meeting the mandatory pre-deposit requirement. The Bombay High Court found no merit in the argument that writ powers could override this statutory condition, and the Supreme Court agreed, dismissing the special leave petition.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of Kantilal Bhaguji Mohite v. Commissioner, Central Excise and Service Tax-Pune III [Special Leave to Appeal (C) No. (s). 11203/2019 dated February 14, 2024] dismissed the Petitioner's Special Leave Petition ("SLP") against the Hon'ble Bombay High Court judgment, which dismissed the writ petition against the Tribunal order which denied the waiver of mandatory pre-deposit condition for filing a statutory appeal. The Hon'ble Bombay High Court found no merit in the Petitioner's plea that this Court, in writ jurisdiction, can waive this condition or relax or dilute its rigors.

Citation :
Special Leave to Appeal (C) No. (s). 11203/2019 dated February 14, 2024

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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