2025 (5) TMI 1354

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....h Sabharwal, Advocate For the Respondents Through: Ms. Vaishali Gupta, Panel Counsel for GNCTD. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-M/s A P Manufacturing Co. under Article 226 and 227 of the Constitution of India, inter alia, assailing the order dated 18th July 2024 (hereinafter, 'impugned order') passed ....

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....ling an appeal under Section 107 of the Central Goods and Service Tax Act, 2017 is three months which can be further extended by a period of one month. The said period has already expired. 5. The case of the Petitioner is that the Show Cause Notice was not served upon him and no documents, which were found to be the basis of the said Show Cause Notice, have also been served to the Petitioner. M....

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....a substantial demand has been raised against the Petitioner and for whatever reason, the Petitioner has not had an opportunity to either file a reply or to attend a personal hearing. The Petitioner ought to have been a little more cautious with the proceedings. In fact, the address of the Petitioner which is mentioned in the memo of parties is also the old place in Delhi. However, ld. counsel for ....

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.... 7. Accordingly, exercising writ jurisdiction under Article 226 of the Constitution of India, the Petitioner's appeal is directed to be heard on merits, subject to payment of Rs. 20,000/- as costs with the Department of Trade & Taxes, Government of National Capital Territory of Delhi. 8. The proof of costs shall be placed before the Appellate Authority and the appeal shall be restored to its....