Delhi High Court Disposes GST Writ Petitions On Pre-Deposit And Binding Effect Of Aakash Gupta Judgment

The Case

HARVINDER SINGH MATHARU Vs OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS.
Case No.: W.P.(C)/13608/2026
Decided on: 09/17/2026
CNR: DLHC010441992026 ·
High Court of Delhi

The Legal Issue

The petitioner invoked Article 226 of the Constitution of India praying for quashing of the Order in Appeal dated 12.12.2026 passed by the first Appellate Authority, while admittedly having an alternative remedy of appeal before the GSTAT against that Order in Appeal. The Court considered the petitioner's submission that he is entitled to file the appeal without insisting upon pre-deposit as the proceedings were initiated before 01.10.2025, and his further submission that he is squarely covered by the judgment passed in W.P.(C) No.12808/2028 titled Aakash Gupta v. Goods and Services Tax Appellate Tribunal & Anr. and others connected cases decided on 14.09.2026.

Facts of the Case

By a common order, various Writ Petitions involving identical issues were disposed of, and the facts were considered from W.P.(C) 13583/2026. The petitioner therein filed the Writ Petition under Article 226 of the Constitution of India praying for quashing of the Order in Appeal dated 12.12.2026 passed by the first Appellate Authority. Admittedly, the petitioner has an alternative remedy of appeal before the GSTAT against the Order in Appeal. Learned Senior counsel representing the petitioner made two submissions: that the petitioner is entitled to file the appeal without insisting upon pre-deposit as the proceedings were initiated before 01.10.2025, and that he is squarely covered by the judgment passed in W.P.(C) No.12808/2028 titled Aakash Gupta v. Goods and Services Tax Appellate Tribunal & Anr. and others connected cases decided on 14.09.2026, contending that directions need to be issued to the Authorities to start following judgments passed by this Court.

Summary of the Decision

As far as the first issue is concerned, the matter is covered by the judgment passed in Aakash Gupta's case (supra). As to the second argument, this Court does not find it appropriate to issue any direction as Article 141 of the Constitution of India is amply clear. With these observations, the Writ Petition is hereby disposed of. By this common order, various Writ Petitions involving identical issues shall stand disposed of.

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