2025 (1) TMI 923

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.... RAJARSHI BHARADWAJ, J: 1. The present writ petition has been filed under Article 226 of the Constitution of India seeking judicial intervention to quash the impugned order passed by the appellate authority rejecting the petitioner's appeal solely on the grounds of delay. The petitioner contends that it is a central public sector undertaking and that such rejection, without addressing the merits ....

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....d Rs. 33,092/- under WBGST. 5. Notices were uploaded in the "View Additional Notices and Orders" tab on the GST portal, bypassing regular communication modes, resulting in the petitioner's unawareness of proceedings. 6. An ex-parte order dated August 08, 2023 confirmed the demand, prompting the petitioner to file an appeal on July 11, 2024. The appeal was delayed by 246 days due to procedural an....

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....reported in 2024 (2) TMI 1070 (Del HC), sought to argue that the initial determination under Section 73 (9) of the CGST Act was vitiated by a breach of natural justice principles, this Court is of the view that it is belated for the petitioner to raise such contentions before this Court under its extraordinary writ jurisdiction, especially after having availed the appellate remedy under Section 10....