VSM IMPEX PRIVATE LIMITED v. THE PRINCIPAL COMMISSIONER CGST DELHI NORTH COMMISSIONERATE
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
VSM IMPEX PRIVATE LIMITED
v.
THE PRINCIPAL COMMISSIONER CGST DELHI NORTH COMMISSIONERATE
W.P.(C) 18533/2025 dated 05.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Rejection of appeal – Non-payment of mandatory pre-deposit – Court noted once quantified demand existed appeal could not be dismissed without first affording assessee opportunity to make pre-deposit – Held: Petition disposed – Order set aside -Petitioner to deposit requisite pre-deposit by 15.01.2026 – Authority to grant personal hearing and decide appeal on merits after due notice on specified email and mobile.
Represented By:
Counsel for the Petitioner: Prem Ranjan, Adv.
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