This Is Why Madras High Court Reduces Pre-Deposit From 25% To 10%
This Is Why Madhya Pradesh High Court Reduces Pre-Deposit From 25% To 10%
Citing the established practice of the Madras High Court, which typically directs a 10% pre-deposit when appeals are filed within the limitation period and 25% only in time-barred cases, the Madras High Court has modified its earlier order.
Originally, the matter had been remanded with a direction to deposit 25%. However, upon being apprised of the Madras High Court's approach, the bench of Justice Mohammed Shaffiq revised its order to require only a 10% deposit.
It was also brought to the Court’s attention that the Madras High Court, in similar circumstances, typically directs a 10% pre-deposit when the appeal or writ is filed within the prescribed time limit, reserving a higher 25% deposit requirement only for delayed or time-barred cases.
Taking this into consideration, and with the Revenue’s consent, the Madras High Court expressed its inclination to remand the matter back to the authorities, subject to the petitioners depositing only 10% of the disputed tax amount.
The Court modified its earlier order dated 09.04.2025, which had directed a 25% deposit, and substituted it with the reduced 10% requirement.
Case Details
Case Title: M/s.Poomika Infra Developers Versus State Tax Officer
Case No.: W.P. Nos.33562, 33563, 33565, 33573, 33692, 33758 of 2024, 1842, and 1949 of 2025
Date: 25.04.2025
Counsel For Petitioner: G.Natarajan
Counsel For Respondent: S.Senthilnathan
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
