2025 (8) TMI 1204

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner-M/s Classic Construction Co. under Articles 226 and 227 of the Constitution of India inter alia challenging the Order-in-Appeal dated 13th May, 2025 (hereinafter, the 'impugned order') passed by the Respondent No. 3-Office of the Commissioner of Central Tax Appeals-I, Delhi. 4. Further, vide the present petition, the Petitioner is assailing the Notification No. 56/2023-Central Tax dated 28th December, 2023 on the ground that the same is ultra vires to the Central Goods and Services Tax Act, 2017 (hereinafter, the 'CGST Act, 2017'). 5. In the impugned order, the Respondent No. 3 authority rejected the appeal filed by the Petitioner herein, assailing the Order-in-Original dated 30th April, 2024, on the ground that the same is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssed vide order dated 13th May, 2025, on the ground that the same is barred by limitation. The operative portion of the said Order-in-Appeal is set out below: "5. I have carefully gone through all the documents available on record and various submissions made by the appellant. Firstly, I will examine whether the instant appeal has been filed within statutory period or not. I note that Sub Section (1) of Section 107 of CGST Act, 2017 prescribes the period of filing an appeal as under: "Section 107 (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Service Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed of in terms of Section 107(12) of CGST Act, 2017 ." 10. This Court has considered similar matters wherein the Notification No. 56/2023-Central Tax dated 28th December, 2023 has been challenged, including in the decision in W.P.(C) 1613/2025 titled M/s Mohan International Through Its Karta Mohit Kaushik v. Union of India & Ors. In the said decision, the Court held as under: 8. In the opinion of this Court, the appeal filed by the Petitioner u/s 107 of the Central Goods and Service Tax Act, 2017 shall be heard on merits by the Appellate Authority and shall not be dismissed on limitation, so long as the appeal complies with the other conditions under Section 107 of the said Act including pre-deposit. 9. In view of the a....