High Court of Delhi14 September 2026

Aakash Gupta v. Goods and Services Tax Appellate Tribunal

For assessee

W.P.(C) NOS. 12808, 13337, 13339, 13341, 13342, 13343, 13344, 13345, 13380 OF 2026

The ruling in brief

Where penalty-only SCNs were issued prior to introduction of pre-deposit requirement for appeals, such pre-deposit condition could not apply retrospectively and GSTAT must entertain appeals in penalty-only cases arising from such SCNs without insisting on pre-deposit, ensuring appellate right was unaffected by whether first or second appeal was involved

Provisions considered

Section 112, read with section 107, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Katyani Exports v. Union of India

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Aakash Gupta v. Goods and Services Tax Appellate Tribunal

The ruling in brief

Provisions considered

Aakash Gupta v. Goods and Services Tax Appellate Tribunal

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Manoj Iron and Steel Traders v. Commissioner of State Tax

Read the full analysis