Amit Gupta vs. Principal Commissioner, CGST Delhi North & Ors.
Original PDF →Facts
The petitioner, Amit Gupta, filed a writ petition challenging two Orders-in-Original dated January 28, 2025, and February 1, 2025, both passed by authorities under the CGST Act. The petitioner contended that these orders, issued by the Assistant Commissioner and Additional Commissioner respectively, contained a duplication of an amount of Rs. 17,10,034/-. This duplicated amount was imposed on the same entity, M/s Caretech Systems. The petitioner's primary request was to avoid paying the pre-deposit twice for this duplicated sum when filing appeals against both orders.
Held
The Court held that given the apparent duplication of the amount of Rs. 17,10,034/- in both Orders-in-Original, the petitioner should not be required to pay the pre-deposit twice. The Court permitted the petitioner to file two appeals against the orders dated January 28, 2025, and February 1, 2025, before the Appellate Authority under Section 107 of the CGST Act. However, the pre-deposit amount was to be paid only once, specifically in respect of the total amount mentioned in the Order-in-Original dated January 28, 2025, which was Rs. 81,41,737/- (comprising Rs. 64,31,703/- and Rs. 17,10,034/-). No pre-deposit was to be required for the Order-in-Original dated February 1, 2025. The appeals were to be filed by July 15, 2025, and were not to be dismissed on grounds of limitation or lack of pre-deposit, but adjudicated on merits. The ratio decidendi is that in cases of clear duplication of amounts in separate orders, the pre-deposit requirement for appeals should be adjusted to avoid unjust financial burden on the assessee.
Key Issues
1. Whether the petitioner is required to pay pre-deposit twice for a duplicated amount of Rs. 17,10,034/- appearing in two separate Orders-in-Original dated January 28, 2025, and February 1, 2025, when filing appeals against both orders? Petitioner's Contention: The petitioner argued that due to the duplication of the amount of Rs. 17,10,034/- in both impugned orders, they should not be compelled to make a pre-deposit for the same amount twice. They sought relief from this double financial burden for preferring appeals. Revenue's Contention: The judgment does not record any specific arguments made by the revenue or respondents regarding the pre-deposit requirement for the duplicated amount.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 21.05.2025
This hearing has been done through hybrid mode.
This is a petition under Articles 226 & 227 of the Constitution of India inter alia seeking setting aside of the following orders: (i) Orders-in-Original dated 28th January, 2025 passed by Respondent No.3-Assistant Commissioner of Central Tax GST Division-Daryaganj, CGST Delhi North; and (ii) Orders-in-Original dated 01st February, 2025 passed by Respondent No.2-Additional Commissioner, CGST Delhi North.
Ld. Counsel for the Petitioner submits that in the two impugned orders, there is a duplication in an amount to the tune of Rs. 17,10,034/- both of which has been imposed on the same entity - M/s Caretech Systems. The limited relief sought by the ld. Counsel for the Petitioner is that for preferring appeals against the said two orders, the Petitioner ought not to be made to pay pre- 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 20:05:44
deposit twice in respect of the amount which is duplicated.
The Court has perused the said two orders. It appears that in both the orders, since the entity M/s Caretech Systems is common, the same amount finds mention in both the Orders-in-Original.
Considering the fact that there is duplication, the Petitioner is permitted to file two appeals challenging the orders dated 28th January 2025 and 1st February 2025, before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017. However, insofar as the prescribed pre-deposit is concerned, the said amount shall be paid only in respect of the total amount as mentioned in the Order-in-Original dated 28th January, 2025 i.e., Rs. 81,41,737/- which is a sum of two amounts i.e. Rs.64,31,703/- and Rs. 17,10,034/-. No pre-deposit would be required to be made in respect of the Order-in-Original dated 01st February, 2025. 6. Let the said appeals be filed by 15th July, 2025 with one pre-deposit amount in the above terms. The appeals shall not be dismissed on the ground of limitation or lack of pre-deposit and shall be adjudicated on merits.
This order has been passed in the unique facts of this case.
The petition is disposed of in the aforesaid terms. Pending application(s), if any, is also disposed of. PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J MAY 21, 2025 kk/Ar. 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 20:05:44
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.