Petitioner sought waiver of mandatory pre-deposit under Section 107 CGST Act to appeal against orders alleging availment of goods-less invoices. Court held pre-deposit is mandatory and declined waiver, permitting appeal to be filed by a fixed date with liberty that it be adjudicated on merits without limitation objection.
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$~73
versus
COMMISSIONER OF CGST, DELHI NORTH & ORS. .....Respondents Through: Ms. Samiksha Godiyal, SSC, Mr. Tenzing Namgyal Bhutia, Mr. B.D. Rao Kundan, Advs. (M:7348851569)
CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA
O R D E R
% 22.05.2025
who is stated to be the proprietor of M/s Salasar Trading Co. Vide the present petition, the Petitioner is inter alia seeking waiver of pre-deposit to prefer an appeal against the Order-in-Original dated 1st February, 2025 and 27th January, 2025 passed by the Additional Commissioner, CGST Delhi.
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:40:37
PRATHIBA M. SINGH, J.
RAJNEESH KUMAR GUPTA, J.
MAY 22, 2025 dj/rks
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:40:37
2 issues framed by the court
Whether pre-deposit under Section 107 CGST Act should be waived for filing appeal against Order-in-Original.
Whether appeal filed after limitation should be entertained.
1 provisions across 1 enactments
Bijender Kumar
Commissioner of CGST, Delhi North
Prathiba M. Singh
Rajneesh Kumar Gupta
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
