$~36, 39 to 45 & 55 * IN THE HIGH COURT OF DELHI AT NEW DELHI (36) # CNR No. DLHC010414152026 + W.P.(C) 12808/2026, CM APPL. 59390/2026, CM APPL. 59391/2026 AAKASH GUPTA .....Petitioner Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr. Divyansh Gupta, Mr. Kunal Singhal, Advs. versus GOODS AND SERVICES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Mr. Aditya Singla, SSC-CBIC. (39) # CNR No. DLHC010432272026 + W.P.(C) 13337/2026, CM APPL. 62010/2026, CM APPL. 62011/2026 S N ENTERPRISES & ANR. .....Petitioners Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr. Divyansh Gupta, Mr. Kunal Singhal, Advs. versus GOODS AND SERVICES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula, Mr. Apurv Yadav, Advs. (40) # CNR No. DLHC010432292026 + W.P.(C) 13339/2026, CM APPL. 62019/2026, CM APPL. 62020/2026 SILVER METAL WORKS THROUGH ITS PROPRIETOR GOVIND VERMA .....Petitioner Through: Mr. Rupesh Kumar, Sr Adv. 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 17/09/2026 at 12:10:29 with Mr. Vedant Gupta, Mr. Divyansh Gupta, Mr. Kunal Singhal, Advs. versus GOODS AND SERVICES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula, Mr. Apurv Yadav, Advs. (41) # CNR No. DLHC010432312026 + W.P.(C) 13341/2026, CM APPL. 62028/2026, CM APPL. 62029/2026 YASH ENGINEERING WORKS & ANR. .....Petitioners Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr. Divyansh Gupta, Mr. Kunal Singhal, Advs. versus GOODS AND SERVICES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula, Mr. Apurv Yadav, Advs. (42) # CNR No. DLHC010432322026 + W.P.(C) 13342/2026, CM APPL. 62032/2026, CM APPL. 62033/2026 NSP INDUSTRIES THROUGH ITS KARTA & ANR. .....Petitioners Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr. Divyansh Gupta, Mr. Kunal Singhal, Advs. versus 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 17/09/2026 at 12:10:29 GOODS AND SERVICES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula, Mr. Apurv Yadav, Advs. (43) # CNR No. DLHC010432332026 + W.P.(C) 13343/2026, CM APPL. 62035/2026 , CM APPL. 62036/2026 MICRO SALES THROUGH ITS PROPRIETOR YASH GOEL .....Petitioner Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr. Divyansh Gupta, Mr. Kunal Singhal, Advs. versus GOODS AND SERVCIES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula, Mr. Apurv Yadav, Advs. (44) # CNR No. DLHC010432342026 + W.P.(C) 13344/2026, CM APPL. 62038/2026, CM APPL. 62039/2026 K.S INDUSTRIES & ANR. .....Petitioners Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr. Divyansh Gupta, Mr. Kunal Singhal, Advs. versus THE COMMISSIONER APPEALS I CENTRAL TAX DELHI. & ANR. .....Respondents Through: Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv. 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 17/09/2026 at 12:10:29 (45) # CNR No. DLHC010432352026 + W.P.(C) 13345/2026, CM APPL. 62042/2026, CM APPL. 62043/2026 BENEVOLENT INDUSTRIES .....Petitioner Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr. Divyansh Gupta, Mr. Kunal Singhal, Advs. versus GOODS AND SERVICES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula, Mr. Apurv Yadav, Advs. (55) # CNR No. DLHC010433622026 + W.P.(C) 13380/2026, CM APPL. 62241/2026, CM APPL. 62242/2026 MICROLYTE ENERGY PVT LTD & ANR. .....Petitioners Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr. Divyansh Gupta, Mr. Kunal Singhal, Advs. versus GOODS AND SERVICES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Ms. Samiksha Godiyal, SSC- CBIC with Mr. Tenzing Namgyal Bhutia, Mr. Rithwik Narayanan, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN 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 17/09/2026 at 12:10:29 O R D E R % 14.09.2026 1. The present batch of nine (09) Writ Petitions is listed for hearing today. 2. Principally, the issue with regard to the requirement of pre- deposit in cases involving penalty is squarely covered by the judgment passed by this Court in W.P.(C) 8414/2026, captioned Gaurav Jain and Anr. v. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr., which was allowed on 31.07.2026. In the said judgment, this Court held that where the Show Cause Notices (‘SCNs’) had been issued prior to 01.10.2025, in cases involving penalty, the Appellate Authority was required to admit the appeals without insisting upon pre-deposit, as the amendment could not be applied retrospectively in view of the judgment of the Supreme Court in Hoosein Kasam Dada (India) Ltd. v. State of Madhya Pradesh and Ors.1. 3. The only difference in the present batch of Writ Petitions is whether the same benefit would extend to appeals required to be filed before the Goods and Services Tax Appellate Tribunal (‘GSTAT’). 4. In the present cases, the SCNs were issued prior to the amendment introducing the requirement of pre-deposit. The subsequent amendment requiring such pre-deposit would, therefore, not alter the right of the Petitioners to avail the appellate remedy in respect of proceedings initiated by the SCNs issued prior to the amendment. It is also not dependent upon whether the appeal is a first appeal or a second appeal. 5. Keeping in view the aforesaid discussion, the present Writ Petitions are disposed of, while directing GSTAT to permit the 1 1953 SCC OnLine SC 33 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 17/09/2026 at 12:10:29 Petitioners to file their respective appeals without insisting upon pre- deposit, in cases involving penalty alone. 6. With these observations, the present Writ Petitions stand disposed of. The pending applications also stand closed. 7. A photocopy of the order passed today be kept in the connected matters. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 14, 2026 jai/shah 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 17/09/2026 at 12:10:29