Dismissed¶17
Prateek Jain v. Additional Commissioner Central Tax and Cgst Delhi (North)
Delhi HCW.P.(C)/5485/2026
Case brief
AI extract
What is this about?
GST writ petition dismissed: retrospective applicability of Section 122(1A) CGST Act 2017 contention rejected as already decided per W.P.(C) 9141/2025 referred to in the impugned order; no exemption from mandatory statutory pre-deposit for appeal despite pleaded financial hardship; statute bars deviation from pre-deposit structure; alternate remedy of appeal upheld.
What did the court decide?
The petitioner's contention on the retrospective applicability of Section 122(1A) of the CGST Act, 2017 stands rejected, because the impugned order itself categorically refers to the Delhi High Court judgment in W.P.(C) 9141/2025 wherein the retrospective applicability of that provision is already decided. ¶15