2026-VIL-1190-DEL
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SGST High Court Cases

GST - Pre-deposit for maintaining appeal under Section 107(6) of the CGST Act, 2017 - Demand towards penalty alone - Show Cause Notice issued prior to the amendment effective from 01.10.2025 - Petitioner assailed the Show Cause Notice, the Order-in-Original and the rectification order for the Financial Year 2018-2019, which culminated in the imposition of penalty - Whether the Petitioner is entitled to the benefit of Gaurav Jain in relation to the requirement of pre-deposit under Section 107(6) - HELD - Having regard to the nature of the liability imposed upon the Petitioner, namely a demand towards penalty alone, and the fact that the SCN was issued prior to the amendment which came into effect on 01.10.2025, the Petitioner is entitled to the benefit of the judgment in Gaurav Jain. The requirement of pre-deposit for maintaining the statutory appeal shall accordingly be governed by the principles laid down in the said judgment. The finding is confined to Section 107(6) of the CGST Act - The Writ Petition is disposed of - Service of adjudication order and limitation for filing appeal - Relegation to statutory appellate remedy - Petitioner contended that it acquired knowledge of the Order-in-Original only on a later date upon accessing the GST portal - Whether the validity of service, the date of communication and the computation of limitation can be examined in the writ petition despite the availability of a statutory remedy of appeal - HELD - It is not in dispute that a statutory remedy of appeal is available. The rival contentions on the modes of service, the material in support of service, the date of knowledge, the effect of uploading the omitted pages and the computation of limitation can appropriately be examined by the competent Appellate Authority. The applicability of Luxmi Traders would have to be considered in the context of the actual mode of service adopted, in view of the specific assertion of the Respondents that the order was sent through the GST portal as well as by e-mail and Speed Post. No conclusive finding is returned on these questions, and the Petitioner is at liberty to raise all legally available grounds, the Appellate Authority shall consider it in accordance with law - The Writ Petition is disposed of
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