$~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4571/2026 & CM APPL. 22267/2026 TATA PLAY LIMITED .....Petitioner Through: Mr. Anirudh Bakhru, Mr. Vipul Singh, Mr. Lokesh Nigam and Mr. Siddhanth Sekhri, Advocates versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. .....Respondents Through: Mr. Akash verma, SSC-CBIC with Ms. Aanchal Uppal and Mr. Teevra Mishra, Advocates for R-1 and R-2. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 27.04.2026 1. Learned counsel appearing for the respondent nos.1 and 2, in response to the claim made in the petition, has received a written instruction, which reads thus:- “Pre-deposit Percentage in the GST Portal. Apr. 10th, 2026 While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage is auto-populated as 10% in accordance with Section 107(6) of the CGST Act, 2017 and was previously non-editable. Due to this restriction, taxpayers faced difficulties in cases where the pre-deposit had already been made through other means or where the demand amount was incorrectly reflected under the appropriate head. 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 29/04/2026 at 13:23:12 To address these issues, GSTN has now made the pre-deposit field editable at the time of filing the appeal, from April, 6th, 2026. This allows taxpayers to modify the pre-deposit percentage as applicable to their specific case and calculate and pay the required amount accordingly while submitting the appeal. The appellate authority will subsequently verify the correctness of the pre-deposit amount and the made of payment during the adjudication of the appeal. Thanks, Team GSTN.” 2. In the wake of above, no further issue falls for adjudication and the writ petition stands disposed of accordingly. 3. Pending application also stands disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 27, 2026/ay/ok 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 29/04/2026 at 13:23:12