Impressive Data Services Private Limited Vs Commissioner (Appeals-I)
Date: April 14, 2025
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): PRATHIBA M. SINGH, RAJNEESH KUMAR GUPTA
Subject Matter
GST law does not permit waiver of the pre-deposit u/s 107(6)
Summary
The case concerns a petition filed by M/s Impressive Data Services Private Limited seeking exemption from the mandatory pre-deposit as required by Section 107(6) of the Central Goods and Services Tax Act, 2017. The petitioner was issued a Show Cause…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– M/s Impressive Data Services Private Limited seeking exemption from the pre-deposit requirements mandated in terms of Section 107(6) of the Central Goods and Services Tax Act, 2017 (hereinafter, the Act). 3. The case of the Pet…