M S Security on Line v. the Additional Commissioner Cgst
Case brief
What is this about?
W.P.(C) 2262/2026; M S Security On Line v. The Additional Commissioner, CGST; High Court of Delhi; order dated 17.02.2026; bench: Nitin Wasudeo Sambre and Ajay Digpaul; CM APPL. 10930/2026 (Exemption) allowed; statutory deposit undertaking within 15 days; appeal to be decided on own merit without limitation objection; pre-deposit ₹8 lakhs and ₹55,17,752/-; costs Rs.25,000/- to CDCBA Members Welfare Fund; petition disposed of; CGST appeal; limitation; pre-deposit.
What did the court decide?
Exemption application CM APPL. 10930/2026 allowed subject to all just exceptions; petitioner to complete the statutory deposit within 15 days (counsel's statement accepted as an undertaking); upon completion, the petitioner's appeal to be decided on its own merit without harping on limitation, taking into account deposits already made (₹8 lakhs plus ₹55,17,752/-); costs of Rs.25,000/- payable to the CDCBA Members Welfare Fund; petition and pending applications disposed of.