Jogender Proprietor Of M/S J.K. Construction vs. The Joint Commissioner (Appeals-Ii) & Anr.
Facts
The Petitioner, Jogender, proprietor of M/s J.K. Construction, filed a writ petition seeking permission to file an appeal against an Order-in-Original dated March 17, 2026, passed by the Assistant Commissioner, CGST Division – Chhattarpur. The core of the petition was to be allowed to file the appeal without depositing the mandatory 10% pre-deposit of the total penalty. The Petitioner contended that only a penalty was imposed and the proceedings were initiated by a Show Cause Notice dated September 27, 2025, which predates an amendment to the Central Goods and Services Tax Act, 2017, effective October 1, 2025. The Petitioner sought to challenge the order passed by the Assistant Commissioner.
Held
The Court held that the issue concerning the pre-deposit requirement for filing an appeal has already been decided by a previous judgment of the same Court dated July 31, 2026, in the case of Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr. Based on this precedent, the Petitioner was permitted to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The Appellate Authority was directed to entertain the appeal without insisting upon the requirement of the 10% pre-deposit. Regarding the condonation of delay, the Court advised the Petitioner to file an appropriate application before the Appellate Authority if so advised. The present petition was disposed of with these observations.
Key Issues
1. Whether the Petitioner can be permitted to file an appeal against the Order-in-Original dated March 17, 2026, without depositing the mandatory 10% pre-deposit of the total penalty, in light of Section 107 of the Central Goods and Services Tax Act, 2017? Petitioner's Arguments: The Petitioner argued that the proceedings were initiated prior to the amendment of the CGST Act on October 1, 2025, and that only a penalty was imposed. This implies that the pre-deposit requirement, if applicable in its amended form, should not be insisted upon. The Petitioner sought a waiver or permission to file the appeal without this deposit. Revenue's Arguments: The judgment does not record any specific arguments made by the Respondent (The Joint Commissioner (Appeals-II) & Anr.).
Sections Cited
Section 107
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Cause title — parties, addresses and appearances
O R D E R % 06.10.2026
Through the present Petition, the Petitioner, in substance, seeks permission to file the Appeal against the Order-in-Original dated 17.03.2026 [hereinafter referred to as the ‘Impugned Order’] passed by the Assistant Commissioner, CGST Division – Chhattarpur, Commissionerate – Delhi South, without depositing the mandatory 10% pre-deposit of the total penalty.
It may be noted that the Petitioner claims that only penalty has been imposed upon him and that the proceedings were initiated vide Show Cause Notice dated 27.09.2025, which was prior to 01.10.2025, when an amendment was introduced in the Central Goods and Services Tax Act, 2017. 3. This issue has already been decided by the judgment dated This i
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