Sushil Singh vs. Office Of The Principal Commissioner Of CGST Delhi North & Ors.
Held
The Court noted that the petitioners have an alternative remedy of appeal before the GSTAT. It held that the issue of pre-deposit is covered by a previous judgment of the Court. Regarding the second submission, the Court found it inappropriate to issue directions, citing Article 141 of the Constitution.
Facts
The petitioners filed writ petitions challenging orders passed by the first appellate authority under the GST regime. They argued that proceedings were initiated before a certain date and they should be exempt from pre-deposit for appeal. They also cited a previous judgment of the High Court.
Key Issues
Whether the petitioners are 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)
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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