Nafis Ahmed v. Superintendent Of Central Tax & ANR.

$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1455/2026 NAFIS AHMED .....Petitioner Through:

Mr. Lalitendra Gulani, Mr. Mohit Pugalia, Mr. Tanuj Kumar Takkar, Ms. Gayatri Srivastava, Advs.

versus SUPERINTENDENT OF CENTRAL TAX & ANR.

.....Respondents Through:

Mr. Shubham Tyagi SSC, CBIC with Ms. Navruti Ojha, Mr. Rishabh Chauhan, Advs.

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 17.02.2026 CM APPL. 10918/2026 (fresh by petr. for clarification of order dt. 02.02.2026) 1.

The present writ was disposed vide order dated 02nd February 2026. 2.

The petitioner has sought clarification of the same as according to him, though, the appeal is preferred against the tax liability, the interest and the penalty, he has already discharged the tax liability. 3.

In such an eventuality, drawing support from the Sub-clause (b) of Sub-section 6 of Section 107 and proviso thereto, it is the contention of the counsel for the petitioner that he is not liable to make any pre-deposit, even if, he is challenging the liability of tax, penalty and interest. He would claim 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 20/02/2026 at 13:09:07

that a pre-deposit to the extent of 10% of the same of the remaining amount of tax in dispute arising from the order under appeal is provided as against which he has discharged the liability of tax by depositing the same. 4.

At the request of the counsel for the respondent, list on 26th February 2026.

NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 17, 2026/sky/ok 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 20/02/2026 at 13:09:07