Jasmeet Singh 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. The Court found the first submission to be covered by a previous judgment and declined to issue directions based on Article 141 of the Constitution.
Facts
The petitioner sought to quash an Order in Appeal passed by the first Appellate Authority. The petitioner argued they were entitled to file an appeal without pre-deposit as proceedings began before a certain date and that their case was covered by a previous High Court judgment.
Key Issues
Whether the petitioner is entitled to file an appeal without pre-deposit, and whether the authorities are bound 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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