M/s WELCUT INDUSTRIES v. COMMISSIONER, CGST, DELHI, NORTH COMMISSIONERATE & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s WELCUT INDUSTRIES
v.
COMMISSIONER, CGST, DELHI, NORTH COMMISSIONERATE & ANR.
W.P.(C) 15495/2025 & CM APPL. 63400/2025 dated 09.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Non-functioning of Tribunal – Circular dated 11.07.2024 clarifies taxpayers can pay amount equal to pre-deposit as per Section 112(8) of CGST Act through electronic liability register – On such payment and filing undertaking to file appeal before Tribunal when it becomes operational within timelines under Section 112 read with CGST (Ninth Removal of Difficulties) Order 2019 dated 03.12.2019, recovery of remaining confirmed demand shall stand stayed as per Section 112(9) of CGST Act – Held: Petition disposed – Petitioner to deposit 10% of demanded by 15.11.2025 – Upon Tribunal becoming functional petitioner may file appeal – Amount deposited shall be considered as pre-deposit for such appeal.
Represented By:
Counsel for the Petitioner: Aditya Jain, Anshuman Jindal & Soumyadip Chakraborty, Advs.
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