Siddharth Kumar Jain vs. Office Of The Commissioner Of Central Tax Appeals 1 Delhi Commissioner And Ors & Ors.

W.P.(C)/13193/2026HC DelhiGSTCNR DLHC01042732202609 September 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL3 pages

For Petitioner: Mr. Utkarsh Mathur and Mr. Prabhu Malik, AdvsFor Respondent: Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs

AI SummaryDismissed

Held

The Court noted the availability of a statutory remedy of appeal before the GSTAT. The respondents conceded that no pre-deposit might be required in this case based on a previous judgment. The petitioner sought to withdraw the writ petition.

Facts

The petitioner challenged an order passed by the Commissioner (Appeals-I). The petitioner claimed indigence and inability to comply with the pre-deposit requirement for an appeal before the GST Appellate Tribunal (GSTAT).

Key Issues

Whether the petitioner was required to make a pre-deposit for filing an appeal before the GSTAT, given their financial condition and the date of the Show Cause Notice.

Sections Cited

Section 112

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~143 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010427322026 + W.P.(C) 13193/2026, CM APPL. 61328/2026 and CM APPL. 61329/2026 SIDDHARTH KUMAR JAIN .....Petitioner Through: Mr. Utkarsh Mathur and Mr. Prabhu Malik, Advs. versus OFFICE OF THE COMMISSIONER OF CENTRAL TAX APPEALS 1 DELHI COMMISSIONER AND ORS & ORS. .....Respondents Through: Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

O R D E R %

09.09.

2026

The present Writ Petition has been filed challenging the order dated 12.05.2026 passed by the Commissioner (Appeals-I), Central Tax Appeals-I, Delhi [hereinafter referred to as ‘Impugned Order’].

At the outset, the Petitioner has a statutory remedy of appeal against the Impugned Order before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as ‘CGST Act’].

The brief factual position is that the Order-in-Original was passed on 11.02.2026. Aggrieved by the said order, the

The judgment continues below.

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