Sh Shiv Kumar vs. Union Of INDIA And Ors.

W.P.(C)/13530/2026HC DelhiGSTCNR DLHC01043911202616 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages

For Petitioner: Mr. Vineet Bhatia, Mr. Rakesh Kumar and Mr. Aamnaya Jagannath Mishra, AdvsFor Respondent: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Sarika Singh, SPC along with Mr. Rahul Singh, Adv. Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs. Mr. Abhishek, SPC along with Ms. Sadhana Sandhu, GP

AI SummaryAllowed

Held

The Court disposed of the Writ Petition with a direction to the Respondents. The Respondents were directed to permit the Petitioner to file an Appeal without insisting on the pre-deposit amount. This decision was made on the specific ground that the Show Cause Notice in the Petitioner's case was issued prior to 01.10.2025. The Court implicitly applied the principle from the Gaurav Jain judgment, which likely dealt with similar issues concerning pre-deposit requirements for appeals filed under specific circumstances related to the date of the Show Cause Notice. The Court's reasoning hinges on the date of the Show Cause Notice as the determining factor for waiving the pre-deposit. The ratio decidendi is that if a Show Cause Notice predates a specified date (01.10.2025), the pre-deposit requirement for an appeal may be waived, following established High Court precedent.

Facts

The Petitioner, Shiv Kumar, filed a Writ Petition seeking a Mandamus directing the Respondents to consider his Appeal on merits without insisting on the pre-deposit amount. This request was based on a previous judgment of the Delhi High Court dated 31.07.2026 in the case of Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr. The Respondents' counsel submitted that the present Writ Petition might have been filed before the pronouncement of the Gaurav Jain judgment. The Court considered this submission.

Key Issues

1. Whether the Petitioner is entitled to file an Appeal on merits without insisting on the pre-deposit amount, in light of the judgment in Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr. dated 31.07.2026? The Petitioner argued that the aforementioned judgment should be applied to his case, allowing him to appeal without the pre-deposit. The Petitioner relied on the principle established in the Gaurav Jain case. The Respondents contended that the present Writ Petition might have been filed before the Gaurav Jain judgment was pronounced, implying a potential procedural discrepancy. The Respondents did not explicitly argue against the application of the Gaurav Jain judgment if it were applicable.

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Cause title — parties, addresses and appearances

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010439112026 + W.P.(C) 13530/2026 and CM APPL. 63104/2026 SH SHIV KUMAR .....Petitioner Through: Mr. Vineet Bhatia, Mr. Rakesh Kumar and Mr. Aamnaya Jagannath Mishra, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Sarika Singh, SPC along with Mr. Rahul Singh, Adv. Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs. Mr. Abhishek, SPC along with Ms. Sadhana Sandhu, GP. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 16.09.2026

Through the present Writ Petition, the Petitioner prays for issuance of a Writ in the nature of Mandamus directing the Respondents to consider the Petitioner’s Appeal on merits without insisting upon deposit of the pre-deposit amount, in terms of the judgment dated 31.07.2026 passed by this Court in W.P.(C) 8414/2026 captioned Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Orde

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