Dismissed¶19

M/S Jiolat Auto Gas Industries v. Union of India and Ors.

Delhi HC10 Mar 2026W.P.(C)/2977/2026

Case brief

AI extract

What is this about?

Waiver of 10% mandatory statutory pre-deposit; Section 107(6) CGST Act held mandatory; pre-deposit 10% of disputed amount; appeal before Commissioner (Appeals-I) CGST New Delhi; impugned order dated 30.12.2025; mandamus; no coercive action till disposal of appeal; reliance on observations in paragraphs 8 & 9 of Impressive Data Services Private Limited V/s Commissioner (Appeals-I) Central Tax GST, Delhi; writ petition dismissed by Delhi High Court on 10.03.2026.

What did the court decide?

No substantive relief; petitioner left free to approach the appellate authority seeking relief in terms of the observations in paragraphs 8 & 9 of the Impressive Data Services judgment (order para 6). ¶19

M/S Jiolat Auto Gas Industries Vs Union of India and Ors. — GST and Indirect Tax | Delhi HC (2026)

What the court decided

AI extract

Outcome

¶19

Issue for consideration

Whether the mandatory statutory pre-deposit of 10% under Section 107(6) of the CGST Act can be waived so as to permit the petitioner to file an appeal before the Ld. Commissioner (Appeals-I) CGST, New Delhi against the order dated 30.12.2025

¶17

Court's answer

The provisions of Section 107(6) are held to be mandatory; the pre-deposit is to the extent of 10% of the disputed amount.

¶17

Ratio / Principle

There is no reason for the Court to consider and grant the request for waiver contrary to the statutory provision.

¶18

Key takeaways

The writ petition lacks merit and stands dismissed.ratio¶19
Having regard to the Division Bench observations in Impressive Data Services Private Limited V/s Commissioner (Appeals-I) Central Tax GST, Delhi, it shall be open for the petitioner to approach the appellate authority seeking relief in terms of the observations made in paragraphs 8 & 9 of that judgment.ratio¶20

Detailed headnote1 paragraphs

W.P.(C) 2977/2026 (Delhi HC, coram Nitin Wasudeo Sambre & Ajay Digpaul, JJ., decided 10.03.2026) - M/s Jiolat Auto Gas Industries v. Union of India & Ors.: Petitioner sought waiver of the mandatory statutory pre-deposit of 10% under Section 107(6) CGST Act to enable filing of an appeal before the Ld. Commissioner (Appeals-I) CGST, New Delhi against an order dated 30.12.2025, along with protection from coercive action. The Court held the provisions of Section 107(6) mandatory, the pre-deposit being 10% of the disputed amount, found no reason to grant relief contrary to the statutory provision, and dismissed the writ petition; however, having regard to the observations of a Division Bench of this Court in Impressive Data Services Private Limited V/s Commissioner (Appeals-I) Central Tax GST, Delhi, the petitioner was left open to approach the appellate authority for relief in terms of paragraphs 8 & 9 of that judgment.

¶1

$~66

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

- W.P.(C) 2977/2026 & CM APPL. 14381/2026

¶4

M/S JIOLAT AUTO GAS INDUSTRIES .....Petitioner Through: Mr. Imran Khan, Adv. with CA Brigit Peter.

¶5

versus

¶6

UNION OF INDIA AND ORS. .....Respondents Through: Mr. Devvrat Yadav, SPC with Mr.Kush Garg, Adv. for UOI. Mr. Shlok Chandra, Senior Standing Counsel for Central Board of Indirect Taxes with Mr. Udit Dad, Mr.Parikshit Singh Bhati, Ms. Lolita Crasta, Ms. Naincy Jain & Ms.Madhavi Shukla, Advs. for R-5.

¶7

CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

¶8

O R D E R % 10.03.2026

¶9

The prayer in the petition reads thus:

¶10

a. to issue writ, order and / or direction, in the nature of mandamus, thereby directing the Respondent No.2 to respondent No.4 to waive the mandatory statutory predeposit of 10% of the total tax amount/penalty amount.

¶11

b. to issue writ, order and / or direction, more so in the nature of mandamus to allow the petitioner to file an appeal before the Ld. Commissioner (Appeals-I) CGST, New Delhi to challenge the impugned order dated 30.12.2025.

¶12

c. to issue writ, order and / or direction, in the nature of mandamus directing respondent No.2 to respondent No.4

¶13

This is a digitally signed order.

¶14

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 12/03/2026 at 13:43:34

¶15

for not taking any coercive action against the petitioner till the disposal of the appeal.

¶16

The contentions are that mandatory deposit as statutorily provided under sub-section 6 of Section 107 of the CGST Act be waived.

¶17

As far as the aforesaid issue is concerned, the provisions of Section 107 (6) are already held to be mandatory. The pre-deposit is to the extent of 10% of the disputed amount.

¶18

There is no reason for us to consider and grant such request contrary to the statutory provision.

¶19

That being so, the writ petition lacks merit and the same stands dismissed.

¶20

However, having regard to the observations made by the division bench of this Court in the matter of Impressive Data Services Private Limited V/s Commissioner (Appeals-I) Central Tax GST, Delhi, it shall be open for the petitioner to approach the appellate authority seeking the relief in terms of the observations made in paragraphs 8 & 9 of the said judgment.

¶21

NITIN WASUDEO SAMBRE, J

¶22

AJAY DIGPAUL, J

¶23

MARCH 10, 2026 Ab/ok

¶24

This is a digitally signed order.

¶25

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 12/03/2026 at 13:43:34

M/S Jiolat Auto Gas Industries v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

M/S Jiolat Auto Gas Industries v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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