Taxpayers Cannot Bypass Statutory Pre-Deposit Requirements to Seek Writ Remedy: Bombay High Court

In a significant ruling, the Bombay High Court held that the requirement to pre-deposit a percentage of the demanded tax before filing an appeal does not make the statutory appellate remedies less effective. The Court emphasized that the practice of filing petitions to bypass such statutory requirements cannot be encouraged. Court’s Observation on Pre-Deposit in Appeals A Division Bench consisting of Justice M. S. Sonak and Justice Jitendra Jain addressed…