2025 (1) TMI 923

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....ay, G.P. Mr. Md. T.M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal. 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 secto....

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....of an ASMT-10 notice and subsequent demand for Rs. 9,28,787/- under CGST and 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 a....

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....judgment in Anhad Impex & Anr. v. Assistant Commissioner Ward 16 Zone 2 Delhi & Ors. 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 wri....

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....ty is unsustainable and is accordingly quashed. Considering the explanation provided by the petitioner, this Court deems it unnecessary to remit the matter to the appellate authority for reconsideration of the application for condonation of delay. Instead, by condoning the delay, the appellate authority is directed to hear and dispose of the appeal on merits after affording the petitioner an oppor....