Gaurav Jain & Anr. Vs Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr
Date: July 30, 2026
Subject Matter
New Pre-deposit Requirement for Penalty Appeals Not Applicable to Pre-amendment Adjudicatory Proceedings
Summary
The Writ Petition is allowed . The High Court ruled that the substituted proviso to Section 107(6) of the Central Goods and Services Tax Act, 2017, which mandates a 10% pre-deposit for penalty-only appeals, does not apply to adjudicatory proceedings…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The present Writ Petition, filed under Article 226 of the Constitution of India, raises a narrow question concerning the temporal operation of the proviso to sub-section (6) of Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”), as substituted with effect from 01.10.2025. The question is whe…