High Court of Delhi31 July 2026

Gaurav Jain v. Joint Commissioner (Appeals-II) CGST Delhi Zone

For assessee

W.P.(C) NO. 8414 OF 2026

The ruling in brief

Where SCN quantified penalties against petitioners under section 122(1A) before substituted proviso to section 107(6) mandated 10% pre-deposit for penalty- only appeals, right of appeal vested when SCN was issued and appeals arising from such SCN are governed by pre-amended provision, and so 10% pre-deposit requirement would not apply

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The ruling in brief

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Gaurav Jain v. Joint Commissioner (Appeals-II) CGST Delhi Zone

The ruling in brief

Gaurav Jain v. Joint Commissioner (Appeals-II) CGST Delhi Zone

The ruling in brief

Read the full analysis

Manoj Iron and Steel Traders v. Commissioner of State Tax

Cheema Local Carrier and Construction v. Commissioner State GST

Velnex Medicare v. Commissioner, Central Goods and Services Tax

Read the full analysis