$~143 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010427322026 + W.P.(C) 13193/2026, CM APPL. 61328/2026 and CM APPL. 61329/2026 SIDDHARTH KUMAR JAIN .....Petitioner Through: Mr. Utkarsh Mathur and Mr. Prabhu Malik, Advs. versus OFFICE OF THE COMMISSIONER OF CENTRAL TAX APPEALS 1 DELHI COMMISSIONER AND ORS & ORS. .....Respondents Through: Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 09.09.2026 1. The present Writ Petition has been filed challenging the order dated 12.05.2026 passed by the Commissioner (Appeals-I), Central Tax Appeals-I, Delhi [hereinafter referred to as ‘Impugned Order’]. 2. At the outset, the Petitioner has a statutory remedy of appeal against the Impugned Order before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as ‘CGST Act’]. 3. The brief factual position is that the Order-in-Original was passed on 11.02.2026. Aggrieved by the said order, the Petitioner preferred an appeal before the competent appellate authority, which This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/09/2026 at 17:49:08 came to be decided by the Commissioner (Appeals-I), Central Tax Appeals-I, Delhi vide order dated 12.05.2026. 4. Learned counsel for the Petitioner does not dispute the availability of the aforesaid statutory remedy. However, it is submitted that the Petitioner is an indigent person and does not have sufficient funds at his disposal to comply with the requirement of pre-deposit for maintaining an appeal before the GSTAT. 5. Learned counsel appearing for the Respondents, however, submits that the Petitioner is not required to make any pre-deposit while preferring the statutory appeal in the facts of the present case. It is submitted that the Show Cause Notice SCN in the present matter was issued prior to 01.10.2025 and, therefore, in view of the judgment dated 31.07.2026 passed by this Court in W.P.(C) 8414/2026, titled Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr., the Petitioner would not be required to make the pre-deposit contemplated under Section 112 of the CGST Act. 6. In view of the aforesaid submission made on behalf of the Respondents, learned counsel for the Petitioner seeks permission to withdraw the present Writ Petition with liberty to avail the statutory remedy of appeal before the GSTAT. 7. Accordingly, the present Writ Petition is dismissed as withdrawn, with liberty to the Petitioner to avail the remedy of appeal available to him in accordance with law. The pending applications also stand disposed of. 8. It is clarified that this Court has not expressed any opinion on the merits of the Impugned Order or on any other issue which may arise for consideration before the appellate forum. The contentions of the parties are left open to be urged before the GSTAT in accordance This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/09/2026 at 17:49:08 with law. ANIL KSHETARPAL, J. RAJNEESH KUMAR GUPTA, J. SEPTEMBER 9, 2026 s.godara/pal This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/09/2026 at 17:49:08