In a notable judgment, the Delhi High Court has reaffirmed that courts do not have discretionary powers to waive the mandatory pre-deposit required under Section 107(6) of the Central Goods and Services Tax (CGST) Act, 2017 for filing an appeal. … Continue reading No Court Discretion to Waive Mandatory Pre-Deposit Under Section 107(6) of CGST Act: Delhi High Court Clarifies