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<h1>Impugned order quashed for violation of natural justice; appeal under Section 107 CGST Act allowed within limitation</h1> <h3>Narender Kumar Singh Versus GST Officer And Anr</h3> Narender Kumar Singh Versus GST Officer And Anr - TMI The Delhi High Court, through Justices Prathiba M. Singh and Rajneesh Kumar Gupta, disposed of W.P.(C) 10379/2025 challenging the impugned order dated 29th April 2024 by the Delhi GST Department. The Petitioner contended non-service of the Show Cause Notice dated 5th October 2021 and asserted that the impugned order was passed beyond the limitation period. The Court noted that the impugned order is appealable under Section 107 of the Central Goods and Service Tax Act, 2017. Although the limitation period for appeal had lapsed, the Court granted the Petitioner liberty to file an appeal within one month from the order date, with the requisite pre-deposit of tax, stating that if filed by 20th August 2025, the appeal 'shall not be dismissed on the ground of limitation and shall be adjudicated on merits.' The petition was disposed of accordingly.