Shri Nikhil Agnihotri vs. Office Of The Principal Commissioner Of CGST Delhi North & Ors.
Held
The Court noted that the petitioner had an alternative remedy of appeal before the GSTAT. It was held that the issue of pre-deposit was covered by a previous judgment, and no specific directions were issued regarding adherence to prior judgments, citing Article 141 of the Constitution.
Facts
The petitioner sought to quash an Order in Appeal. The petitioner argued for filing an appeal without pre-deposit for proceedings initiated before a certain date and for directions to follow previous High Court judgments.
Key Issues
Whether the petitioner is entitled to file an appeal without pre-deposit, and whether directions should be issued to authorities to follow previous High Court judgments.
Sections Cited
Article 141
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Heard together (2 matters)
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$~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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