$~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010480902026 + W.P.(C) 14774/2026, CM APPL. 69242/2026 and CM APPL. 69243/2026 JOGENDER PROPRIETOR OF M/S J.K. CONSTRUCTION .....Petitioner Through: Mr. Angad R. Sapra, Mr. Sharukh Sharma and Ms. Divii Khurana Sapra, Advs. versus THE JOINT COMMISSIONER (APPEALS-II) & ANR. .....Respondents Through: Mr. Jatin Singh, SSC. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 06.10.2026 1. Through the present Petition, the Petitioner, in substance, seeks permission to file the Appeal against the Order-in-Original dated 17.03.2026 [hereinafter referred to as the ‘Impugned Order’] passed by the Assistant Commissioner, CGST Division – Chhattarpur, Commissionerate – Delhi South, without depositing the mandatory 10% pre-deposit of the total penalty. 2. It may be noted that the Petitioner claims that only penalty has been imposed upon him and that the proceedings were initiated vide Show Cause Notice dated 27.09.2025, which was prior to 01.10.2025, when an amendment was introduced in the Central Goods and Services Tax Act, 2017. 3. This issue has already been decided by the judgment dated 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 08/10/2026 at 12:20:52 31.07.2026 passed by this Court in W.P.(C) 8414/2026, captioned Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr. 4. Hence, the Petitioner, if so advised, may file an Appeal under Section 107 of the Central Goods and Services Tax Act, 2017, which shall be entertained without insisting upon the requirement of pre- deposit of 10%. 5. As far as the condonation of delay is concerned, the Petitioner, if so advised, may file an appropriate application before the Appellate Authority. 6. With these observations, the present Petition, along with the pending applications, is disposed of. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. OCTOBER 06, 2026 s.godara/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 08/10/2026 at 12:20:52