Aarn Iron And Steel Private Limited vs. GST Officer Ward 64 New Delhi & Ors.

W.P.(C)/17631/2024HC DelhiGSTCNR DLHC01095991202424 December 2024Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE AMIT SHARMA3 pages

For Petitioner: Mr. Kumar Bhaskar, Advocate (M: 8789421428)For Respondent: Mr. Piyush Beriwal, Mr. Sandip Munian, Ms. Jyotsna Vyas, Advocates for R-2. Mr. Sushil Kumar Pandey, SPC with Ms. Richa Pandey and Ms. Neha Yadav, Advocates, for R-3/IDP. Mr. Udit Malik, Advocate for GST Department (through VC)

AI SummaryPartly Allowed

Held

The Court granted the petitioner four weeks' time to file the appeal, acknowledging that the issue of waiver of GST demands was yet to be adjudicated. This order was explicitly stated not to be a precedent.

Facts

The petitioner sought a waiver of the 10% mandatory pre-deposit to file an appeal against GST orders demanding over Rs. 2.53 crores as principal and over Rs. 4.89 crores including penalty and interest. The petitioner claimed financial inability to deposit the amount.

Key Issues

Whether the Appellate Authority under the CGST Act has discretion to waive or reduce the mandatory pre-deposit for filing an appeal. Whether the petitioner can be granted additional time to file an appeal due to financial hardship.

Sections Cited

Section 107

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Cause title — parties, addresses and appearances

W.P.(C) 17631/2024 Page 1 of 3 $~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17631/2024, CM APPL. 74939/2024 & CM APPL. 74940/2024 AARN IRON AND STEEL PRIVATE LIMITED .....Petitioner Through: Mr. Kumar Bhaskar, Advocate (M: 8789421428) versus GST OFFICER WARD 64 NEW DELHI & ORS. .....Respondents Through: Mr. Piyush Beriwal, Mr. Sandip Munian, Ms. Jyotsna Vyas, Advocates for R-2. Mr. Sushil Kumar Pandey, SPC with Ms. Richa Pandey and Ms. Neha Yadav, Advocates, for R-3/IDP. Mr. Udit Malik, Advocate for GST Department (through VC). CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE AMIT SHARMA

O R D E R % 24.12.2024

This hearing has been done through hybrid mode.

The present petition has been filed under Article 226 and 227 of the Constitution of India seeking issuance of a writ in the nature of mandamus directing waiver from payment of the mandatory statutory pre-deposit of 10% of the disputed tax amount under Section 107 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) in order to enable the Petitioner to file an appeal against the orders dated 29th August, 2024 and 19th November, 2024. This is a digitally signed order. The authenticity of

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