M/S Bcc Cement Private Limited (Through Its Director Vishal Gupta) vs. Central Board Of Indirect Taxes And Customs & Ors.
Held
The Court observed that the petitioners had an alternative remedy of appeal before the GSTAT. It also noted that the issue of pre-deposit was covered by a previous judgment, and it would not issue directions regarding adherence to High Court judgments as Article 141 of the Constitution is clear.
Facts
The petitioners sought to quash an Order in Appeal passed by the first Appellate Authority. They argued they were entitled to file an appeal without pre-deposit for proceedings initiated before a certain date and that their case was covered by a previous High Court judgment.
Key Issues
Whether the petitioners were entitled to file an appeal without pre-deposit and whether directions should be issued to authorities to follow previous High Court judgments.
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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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