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Kamal Kumar Jain vs. Commissioner, Central Goods And Services Tax (CGST), Delhi-East

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W.P.(C)/9902/2026HC DelhiGSTCNR DLHC01031705202622 July 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL1 pages
For Petitioner: Mr. Udit Bakshi, Mr. Bhwesh Bhola and Mr. Piyush Kumar, AdvsFor Respondent: Mr. Pranay Mohan Govil, SSC

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Cause title — parties, addresses and appearances
$~90 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9902/2026, CM APPL. 46046/2026 KAMAL KUMAR JAIN .....Petitioner Through: Mr. Udit Bakshi, Mr. Bhwesh Bhola and Mr. Piyush Kumar, Advs. versus COMMISSIONER, CENTRAL GOODS AND SERVICES TAX (CGST), DELHI-EAST .....Respondent Through: Mr. Pranay Mohan Govil, SSC CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON’BLE MR. JUSTICE AMIT MAHAJAN

O R D E R % 22.07.2026

1.

In the absence of any statutory provision enabling waiver or reduction of the amount required to be deposited as a pre-deposit for filing the Appeal, the present Writ Petition seeking exemption from the requirement of making such pre-deposit cannot be entertained.

2.

Accordingly, the present Writ Petition stands dismissed. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 22, 2026/PT/pal 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 27/07/2026 at 15:41:04

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.