Om Pal Singh vs. Central Board Of Indirect Taxes And Customs & Ors.
Held
The Court noted that the petitioner had an alternative remedy of appeal before the GSTAT. It also stated that the issue of pre-deposit was covered by a previous judgment, and no directions were needed regarding adherence to High Court judgments due to Article 141 of the Constitution.
Facts
The petitioner sought to quash an Order in Appeal and argued for filing an appeal without pre-deposit, as proceedings began before a certain date. They also contended they were covered by a previous High Court judgment.
Key Issues
Whether the petitioner is entitled to file an appeal without pre-deposit, and if directions should be issued to authorities to follow previous High Court judgments.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
$~56, 58, 61, 63, 65, 66, 67, 110,111, 112, 113 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010441562026 + W.P.(C) 13583/2026, CM APPL. 63525/2026, CM APPL. 63526/2026, CM APPL. 63527/2026 JASMEET SINGH .....Petitioner Through: Mr. Rupesh Kumar, Sr. Adv., Mr.R. P. Singh, Mr. Aman Sinha, Mr. Rahul Ranjan, Mr.
Nirmal Dixit, Mr.
Yash Aggarwal, Ms.
Purva Dewangan, Mr.
Shashank Singh, Mr. Shivam Sharma And Ms. Prashasti, Advs. versus OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. (58) # CNR No. DLHC010441992026 + W.P.(C) 13608/2026, CM APPL. 63605/2026, CM APPL. 63606/2026, CM APPL. 63607/2026 HARVINDER SINGH MATHARU .....Petitioner Through: Mr. Rupesh Kumar, Sr. Adv., Mr.R. P. Singh, Mr. Aman Sinha, Mr. Rahul Ranjan, Mr.
Nirmal Dixit, Mr.
Yash Aggarwal, Ms.
Purva Dewangan, Mr.
Shashank Singh, Mr. Shivam Sharma And Ms. Prashasti, Advs. versus OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula
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