Ms Dhrov Enterprises vs. Additional Commissioner CGST Delhi North & Ors.

Held

The Court held that the Petitioner is entitled to file an appeal without depositing the pre-deposit amount. This decision was based on the undisputed position between the parties, which aligned with the High Court's prior judgment in W.P.(C) 8414/2026. The reasoning was that the Show Cause Notice in the present case was issued prior to 01.10.2025, a condition that, as per the precedent, exempts the appellant from making a pre-deposit to file an appeal. The Petitioner did not press any other issues. Consequently, the writ petition was disposed of in terms of this finding, and the next date of hearing was cancelled. The operative direction was to allow the Petitioner to file the appeal without pre-deposit.

Facts

The Petitioner, M/s Dhrov Enterprises, filed a writ petition before the Delhi High Court challenging an action by the Additional Commissioner CGST Delhi North & Ors. The core of the dispute revolves around the pre-deposit requirement for filing an appeal. The Petitioner sought to advance the hearing date, which was agreed to by both parties. The Petitioner's counsel did not press any other issue besides the entitlement to file an appeal without depositing the pre-deposit amount. This entitlement was based on a previous judgment of the same High Court dated 31.07.2026 in W.P.(C) 8414/2026, captioned Gaurav Jain & Anr. vs. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr., which stipulated that if the Show Cause Notice was issued prior to 01.10.2025, pre-deposit was not mandatory for filing an appeal.

Key Issues

1. Whether the Petitioner is entitled to file an appeal without depositing the pre-deposit amount, in light of the Show Cause Notice being issued prior to 01.10.2025? The Petitioner argued that they are entitled to file an appeal without making the pre-deposit, relying on the High Court's previous judgment in Gaurav Jain & Anr. vs. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr. (dated 31.07.2026). This judgment, according to the Petitioner, established that pre-deposit is not required if the Show Cause Notice was issued before 01.10.2025. The Petitioner's counsel explicitly stated that no other issues were being pressed. The Respondents (Additional Commissioner CGST Delhi North & Ors.) did not present any arguments against the Petitioner's claim on this specific issue, as the parties did not dispute the Petitioner's entitlement. The judgment does not record any specific arguments from the Revenue.