Benevolent Industries vs. Goods And Services Tax Appellate Tribunal & Anr.
Held
The Court held that the amendment requiring pre-deposit cannot be applied retrospectively. Therefore, appeals involving penalty, where SCNs were issued prior to the amendment, should be admitted without insisting on pre-deposit.
Facts
A batch of writ petitions was filed challenging the requirement of pre-deposit for appeals involving penalty. The Show Cause Notices (SCNs) were issued before an amendment introduced a pre-deposit requirement.
Key Issues
Whether the amendment requiring pre-deposit for appeals involving penalty applies retrospectively to cases where SCNs were issued before the amendment.
AI-generated summary — verify with the full judgment below
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
$~36, 39 to 45 & 55 * IN THE HIGH COURT OF DELHI AT NEW DELHI (36) # CNR No. DLHC010414152026 + W.P.(C) 12808/2026, CM APPL. 59390/2026, CM APPL. 59391/2026 AAKASH GUPTA .....Petitioner Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr.
Divyansh Gupta, Mr.
Kunal Singhal, Advs. versus GOODS AND SERVICES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Mr. Aditya Singla, SSC-CBIC. (39) # CNR No. DLHC010432272026 + W.P.(C) 13337/2026, CM APPL. 62010/2026, CM APPL. 62011/2026 S N ENTERPRISES & ANR. .....Petitioners Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr.
Divyansh Gupta, Mr.
Kunal Singhal, Advs. versus GOODS AND SERVICES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula, Mr. Apurv Yadav, Advs. (40) # CNR No. DLHC010432292026 + W.P.(C) 13339/2026, CM APPL. 62019/2026, CM APPL. 62020/2026 SILVER METAL WORKS THROUGH ITS PROPRIETOR GOVIND VERMA .....Petitioner Through: Mr. Rupesh Kumar, Sr Adv.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 17/09/
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.