2025 (5) TMI 468

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....and Mr. Shubham Goel, Advocates. For the Respondent Through: Ms. Vaishali Gupta, Panel Counsel (Civil) 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- Sandeep Garg, Proprietor, M/s Aares Spring Industries under Article 226 and 227 of the Constitution of India, inter alia, assailing the impu....

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....ated 26th December 2023 and the change in the portal was on 16th January, 2024, however, Ms. Gupta points out that a reminder notice dated 9th February 2024 was given in this matter which is evident from Annexure P-4 which is a screenshot of the portal. The said screenshot is set out below: 6. A perusal of the above set out screenshot shows that the reminder notice was clearly visible on 09th F....

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....ile an appeal against the impugned order before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017 along with the pre-deposit on the tax amount in terms of the said provision. 12. If the said appeal is filed within the 30 days, it shall be adjudicated on the merits and not be dismissed on the ground of limitation. 13. Accordingly, the present writ petiti....