2025 (4) TMI 1239

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....NEESH KUMAR GUPTA For the Petitioner Through: Mr. Akshay Allagh, Adv. For the Respondents Through: Mr. Sumit K. Batra, Adv. for GNCTD. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-M/s Prince Diamond Jewellers Private Limited under Article 226 of the Constitution of India, inter alia, seeking ....

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.... the case of the Petitioner that he came to know of the SCN and the impugned order recently on 13th March, 2025. The pleading in respect thereof is set out below: "xxx xxx xxx That the Petitioner became aware of the aforementioned unsigned Show Cause Notice and impugned order recently when he visited the Office of Respondent No. 1 (Ward No.83) on 13.03.2025 in connection with som....

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....tion 107 (1) of the Central Goods and Service Tax Act, 2017 (hereinafter, 'CGST Act'), the limitation for filing an appeal is three months, which is extendible by one more month as per Section 107 (4) of the CGST Act. The Court has considered the matter. In terms of the impugned order, the Petitioner has to pay a demand of Rs. 7,88,611/-, including interest and penalty, which is a substantial sum.....