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Naveen Kumar Bansal vs. Union Of INDIA & Ors.

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W.P.(C)/13947/2026HC DelhiGSTCNR DLHC01045274202624 September 2026Bench: HON'BLE MR. JUSTICE BHARAT PARASHAR,HON'BLE MR. JUSTICE ANIL KSHETARPAL3 pages
For Petitioner: Mr. Vedant Mishra, Ms Aditi Rai and Mr. Shivendu Sharma, AdvsFor Respondent: Mr. Manish Kumar, SPC along with Ms. Pragya Bharti, GP, Mr. Kumar Gaurav, Mr. Azad Kumar Singh and Mr Luv Kumar, Advs. Mr. Aakarsh Srivastava, SSC along with Mr. Ashish Bansal, Mr. Anand Pandey and Mr. Ankit Kumar, Advs

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Cause title — parties, addresses and appearances
$~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010452742026 + W.P.(C) 13947/2026 and CM APPL. 65150/2026 NAVEEN KUMAR BANSAL .....Petitioner Through: Mr. Vedant Mishra, Ms Aditi Rai and Mr. Shivendu Sharma, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Manish Kumar, SPC along with Ms. Pragya Bharti, GP, Mr. Kumar Gaurav, Mr. Azad Kumar Singh and Mr Luv Kumar, Advs. Mr. Aakarsh Srivastava, SSC along with Mr. Ashish Bansal, Mr. Anand Pandey and Mr. Ankit Kumar, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R %

24.09.

2026

1.

On 22.09.2026 the following order was passed:

“1. In substance, the Petitioner seeks permission to file the Appeal physically without depositing the prescribed pre-deposit amount, on the ground that the proceedings in the present case were initiated prior to 01.10.2025. 2. The Petitioner submits that the Order-in-Original dated 30.12.2025 was uploaded only on 02.07.2026. Thereafter, the Petitioner attempted to file the Appeal physically; however, the same was not accepted.

3.

Issue Notice.

4.

Mr. Aakarsh Srivastava, learned Senior Standing Counsel accepts Notice on behalf of the Respondents.

5.

List on 24.09.2026 in the Supplementary List.” 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 28/09/2026 at 12:01:53

2.

Learned counsel representing the Respondent does not dispute that the Order-in-Original (OIO) was uploaded on 02.07.2026, however, he submits that the OIO was sent through speed post on 31.12.2025, which must have been received by the Petitioner as per Section 169(3) of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as „CGST Act‟].

3.

He further submits that the Petitioner could have filed the Appeal manually, in view of the proviso to Rule 108 of the CGST Rules.

4.

As per the provisions of the CGST Act, once an Order has been passed, it is the responsibility of the Respondent Department to upload the same on web-portal, thereby enabling the Assessee to file an online Appeal. In practice, the filing of Appeals manually is generally discouraged, particularly since the Department has now started entertaining the Appeals filed through online portal.

5.

In the present case, the Petitioner has already stated that he attempted to file the Appeal physically, however, the same was not accepted.

6.

Now, the Petitioner only prays for permission to file the Appeal, which should be considered and decided on merits.

7.

The delay in uploading the Order on the web portal is also not in dispute.

8.

Keeping in view the aforesaid position, the present Petition, is disposed of while directing the Respondent to permit the Petitioner to file the Appeal online, without insisting upon payment of pre-deposit in terms of judgment dated 31.07.2026 passed by this Bench in W.P.(C) 8414/2026 captioned Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr., within a 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 28/09/2026 at 12:01:53

period of two (02) weeks from today.

9.

In the event the Petitioner is not permitted to file the Appeal online, he shall be at liberty to file the Appeal physically, within the afore-stated time period.

ANIL KSHETARPAL, J.

BHARAT PARASHAR, J. SEPTEMBER 24, 2026 s.godara/hr 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 28/09/2026 at 12:01:53

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.