Ratanlal Manikchand Tailor Vs State of Gujarat & Ors
Date: July 15, 2026
Subject Matter
Petitioner Allowed to Seek Pre-Deposit Waiver from Appellate Authority Under Section 107(6)
Summary
The High Court has allowed the petitioner to file an application with the Appellate Authority to seek a waiver of the pre-deposit requirement under Section 107(6) of the Central Goods and Services Tax Act, 2017, citing financial incapacity. The petit…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Learned advocate Mr. Mihirkumar V. Patel has submitted that the petitioner may be allowed to file an Application requesting the Appellate Authority to waive the condition of pre-deposit, as mandated under the provision of Section 107(6) of the Central Goods and Services Tax Act, 2017 (for short ‘the Act’). It is submitted that, t…