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of <h1>Delay and portal accessibility accepted; petitioner allowed to file appeal by 30 Sept 2025 with pre-deposit</h1> <h3>AB Players Exports Pvt. Ltd. Versus Commissioner State Tax (Delhi Gst)</h3> HC noted long delay and accessibility of portal but accepted petitioner's bona fide explanation that impugned orders were discovered only after the ... Availment of ineligible Input Tax Credit (ITC) - ITC claimed for cancelled dealers - two SCNs never came to the knowledge of the Petitioner - issaunce of third SCN - HELD THAT:- A perusal of the record would show that these SCNs were issued way back in December, 2023 and May, 2024. Impugned orders have also been passed in April, 2024 and August, 2024. Moreover, there is a delay of more than a year in approaching this Court. Such a long delay especially when the portal was accessible even during suspension would not be justified. However, the Court believes the explanation given by the Petitioner to the effect that when the order dated 19th May, 2025 was passed by this Court wherein certain procedures had to be complied with by the Petitioner, the lawyers came across the impugned orders and notices - Believing the Petitioner’s explanation to be bona fide, this Court permits the Petitioner to file an appeal and contest the matter on merits. The appeal be filed by 30th September, 2025 along with the requisite pre-deposits. If the same is filed within the timeline, the same shall not be dismissed on the ground of limitation and shall be heard on merits. All rights and remedies of the parties are left open - Petition disposed off. Petitioner challenged two Orders-in-Original dated 5 April 2024 and 23 August 2024 passed by the Office of Sales Tax Officer Class II, arising from Show Cause Notices dated 15 December 2023 and 27 May 2024, raising demands including alleged availment of ineligible Input Tax Credit and ITC claimed for cancelled dealers. Petitioner contended the SCNs and orders did not come to its notice, relying on prior proceedings and portal access after an order dated 19 May 2025 in related litigation. Respondent contended the orders were appealable and the petition was filed belatedly. Court noted the SCNs and orders dated December 2023-August 2024 and a delay exceeding a year, observing portal access was available despite GST registration suspension. 'Believing the Petitioner's explanation to be bona fide,' the Court permitted the Petitioner to file an appeal and contest the matter on merits. The Court directed the 'appeal be filed by 30th September, 2025 along with the requisite pre-deposits' and held that if filed within time 'the same shall not be dismissed on the ground of limitation' and shall be heard on merits.
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