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M/S Jests Business Services Private Limited. (Through Its Director Shri Pratap Singh) vs. Commissioner Of CGST, Commissionerate, Delhi South And Anr

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W.P.(C)/9670/2026HC DelhiGSTCNR DLHC01031013202620 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Ms. Priyanka Goel, AdvFor Respondent: Mr. Shashank Sharma, SSC and Ms. Malika Kumari, Advs

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Cause title — parties, addresses and appearances
$~99 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9670/2026, CM APPL. 44999/2026 M/S JESTS BUSINESS SERVICES PRIVATE LIMITED. (THROUGH ITS DIRECTOR SHRI PRATAP SINGH) .....Petitioner Through: Ms. Priyanka Goel, Adv. versus COMMISSIONER OF CGST, COMMISSIONERATE, DELHI SOUTH AND ANR .....Respondents Through: Mr. Shashank Sharma, SSC and Ms. Malika Kumari, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

20.07.

2026

1.

This is a Writ Petition under Article 226 of the Constitution of India, inter-alia, seeking quashing and setting aside Show Cause Notice dated 21.06.2025 issued by the Additional Director, Directorate General Of GST Intelligence, Ghaziabad Regional Unit, and the Order-In-Original dated 19.11.2025 passed by the Additional/Joint Commissioner, Central Goods And Service Tax, Commissionerate, Delhi North.

2.

Learned Counsel representing the Petitioner admits that the purpose to file the present petition is to avoid payment of pre-deposit before the Appellate Authority. Admittedly, the statutory appeal under Section 107 of the CGST Act read with Rule 109 of the CGST Rules, 2017 is maintainable.

3.

Learned Counsel representing the Petitioner also admits that all these points which are sought to be taken up by the Petitioner in this 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 25/07/2026 at 12:05:44

petition can very well be raised before the Appellate Authority.

4.

In view of the same, the Petitioner if so advised may avail the statutory remedy.

5.

Accordingly, the present petition along with pending applications, if any, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 20, 2026 Pallavi/hp 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 25/07/2026 at 12:05:44

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.