Gaurav Jain v. Joint Commissioner (Appeals-II) CGST Delhi Zone
In favour of the assessee
The ruling in brief
Gaurav Jain petitioned the Delhi High Court (W.P.(C) No. 8414 of 2026, 31 July 2026) after appellate authorities demanded 10% pre-deposit for penalty-only appeals linked to Section 122(1A) SCNs issued before the substituted proviso to Section 107(6) CGST and Rule 108. The Court held the appeal right vested at SCN issuance and pre-amended law governed, so the 10% pre-deposit requirement did not apply to those penalty appeals. Outcome favoured the assessee. Aligns with Delhi jurisprudence on non-retroactive pre-deposit for legacy penalty notices. This note is published for Chartered Universe GST case-law research and does not constitute legal advice. Readers should consult the full order, confirm the decision date and citation, and assess whether later statutory changes affect reliance before advising clients or filing appeals.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.112 — Appeals to the Appellate Tribunal.
- CGST S.75 — General provisions relating to determination of tax.
- CGST S.107 — Appeals to the Appellate Authority.
- CGST S.74 — Determination of tax not paid or short paid involving fraud or suppression.
- CGST Rules R.108 — Rule 108 of the Central Goods and Services Tax Rules, 2017.
Source documents
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