GST – New Delhi High Court: Petitioners are poor daily wage earners who are unable to make a challenge to the seizure and confiscation on account of the penalty imposed on them - The Court has the power to exercise discretion to waive requirement of pre-deposit of penalty in “rare and deserving cases‟ - Directed to decide the Appeals without insisting on the requirement of pre-deposit – Writ Petition allowed [Order attached]

Admin
02-May-2023 19:44:06