Triveni Engineers Vs Assessing Authority CT And GST Circle
Date: August 3, 2025
Court: Supreme Court
Type: Special Leave to Appeal
Judge(s)/Member(s): PANKAJ MITHAL, PRASANNA B. VARALE
Subject Matter
Dismissal of Appeal for Non-Payment of Pre-Deposit Upheld
Summary
The Supreme Court of India upheld the dismissal of a statutory appeal filed by M/s. Triveni Engineers, reinforcing the mandatory nature of the pre-deposit requirement for appeals under tax laws. The petitioner's appeal against an assessment order was…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. The Statutory Appeal before the Additional Commissioner, CT & GST, was dismissed as not maintainable as the petitioner fail to deposit 20% of the tax demanded, which is pre-condition for maintaining such an appeal. The Revision against the said order was also dismissed and so was the Writ Petition. 2. We find no error or illegality in dismissing…