Bijender Kumar vs. Commissioner Of CGST, Delhi North & Ors.
Original PDF →Facts
The Petitioner, Bijender Kumar, proprietor of M/s Salasar Trading Co., filed a writ petition seeking waiver of pre-deposit to appeal against two Orders-in-Original dated February 1, 2025, and January 27, 2025, passed by the Additional Commissioner, CGST Delhi. The total pre-deposit amount demanded is Rs. 4,68,527/-. The allegations against the Petitioner are that he supplied goods-less invoices, facilitating firms to avail Input Tax Credit (ITC) amounting to approximately Rs. 150 crores. The Petitioner received these invoices, and the revenue's case is that these were not backed by actual supply of goods.
Held
The Court held that the pre-deposit is mandatory under Section 107 of the CGST Act, 2017. Considering the nature of the allegations, specifically that firms availed substantial Input Tax Credit (ITC) of approximately Rs. 150 crores based on goods-less invoices supplied by the Petitioner, the Court was of the opinion that waiver of the pre-deposit was not deserved. The Petitioner was directed to file an appeal against the orders dated January 27, 2025, and February 1, 2025, by July 15, 2025, along with the requisite pre-deposit. The Court further directed that if the appeal is filed with the pre-deposit, it shall not be dismissed on the grounds of limitation and shall be adjudicated on its merits. No further relief was granted.
Key Issues
1. Whether the Petitioner is entitled to a waiver of the pre-deposit amount of Rs. 4,68,527/- to prefer an appeal against the Orders-in-Original dated January 27, 2025, and February 1, 2025, passed by the Additional Commissioner, CGST Delhi, in light of the allegations of goods-less invoices facilitating substantial ITC claims. Petitioner's contention: The Petitioner sought waiver of the pre-deposit. No specific arguments are recorded in the judgment regarding the grounds for waiver or reliance on any specific provisions, circulars, or precedents. Revenue's contention: The Revenue, represented by the Commissioner of CGST, Delhi North & Ors., argued that pre-deposit is mandatory under Section 107 of the CGST Act, 2017, and in light of the serious allegations, waiver is not warranted.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 22.05.2025
This hearing has been done through hybrid mode.
This petition has been filed on behalf of the Petitioner- Bijender Kumar, who is stated to be the proprietor of M/s Salasar Trading Co. Vide the present petition, the Petitioner is inter alia seeking waiver of pre-deposit to prefer an appeal against the Order-in-Original dated 1st February, 2025 and 27th January, 2025 passed by the Additional Commissioner, CGST Delhi.
It is stated that the amount of pre-deposit required to be paid by the Petitioner amounts to Rs. 4,68,527/-. The table displaying the same, submitted on behalf of the Petitioner, is extracted hereunder for ready reference: 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 01/07/2025 at 22:40:37
The Court has considered the matter. On a perusal of the nature of allegations raised qua the Petitioner, it is observed that in this case, there are firms which have availed of Input Tax Credit (‘ITC’) for a substantial amount of almost Rs. 150 crores. One of the suppliers was the Petitioner who had received these invoices. The allegation against the Petitioner is that these invoices are goods-less invoices.
Considering the allegations made in this case, the Court is of the opinion that the pre-deposit being mandatory under Section 107 of the CGST Act, 2017, the same does not deserve to be waived.
Accordingly, the Petitioner is free to file an appeal challenging the orders dated 27th January, 2025 and 1st February, 2025 by 15th July, 2025 along with the requisite pre-deposit. If the same is filed, it shall not be dismissed on the ground of limitation and shall be adjudicated on merits. No further relief is warranted.
The petition is disposed of in these terms. Pending application(s), if any, are also disposed of. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. MAY 22, 2025 dj/rks 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 01/07/2025 at 22:40:37
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.