TaxTMI 
TaxTMI 
2025 (9) TMI 1330
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....exceptions. Accordingly, the application is disposed of. W.P.(C) 13555/2025 & CM APPL. 55569/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the impugned order of the Appellate Authority dated 5th June, 2025 passed by the Joint Commissioner, CGST Appeals-II, Delhi (hereinafter impugned order), by which delay of 16 days in filing the appeal has not been condoned by the Appellate Authority, on the ground that there is no sufficient cause. 4. The observation of the Appellate Authority in the impugned order reads as under: 4.1 I have carefully gone through all the documents available on record and various submissions made by the appellant. Fi....
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....e delay. 5. In view of the above, I am of the considered view that the instant appeal is hit by limitation and liable to be rejected on this count alone without going into merits of the case. Accordingly, I pass the following order: Order 6. The appeal filed by M/s Movers International Pvt. Ltd., 44, LGF, World Trade Center, Babar Lane, Connaught Place, New Delhi 110001 against Order-in-Original No. ZD070824102557B dated 29.08.2025 is hereby rejected and disposed of in terms of Section 107(12) of CGST Act, 2017." 5. The Order-in-Original challenged before the Appellate Authority, was dated 29th August, 2024. The total period available for filing of the appeal would be three months plus one month, in terms of Se....
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....as heard the Counsels for the parties. In W.P.(C) 14279/2024 titled M/s Addichem Speciallity LLP Vs. Special Commissioner I, Department of Trade and Taxes and Anr., this Court has already held that the delay in filing the appeals cannot be condoned, beyond the period permitted in the statute. 11. Be that as it may, in the present case, the Court is of the opinion that the 16 days delay is within the one month period, as contemplated under Section 107(4) of the CGST Act, and the filing of rectification application cannot be out-rightly rejected, as not constituting a sufficient cause. 12. Several High Courts, while dealing with the issue of delay in filing of appeal beyond the period stipulated under Section 107 of the CGST Act, have h....
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....exercise of writ jurisdiction to do complete justice and provide opportunity of hearing on merits of the appeal, we condone the delay by imposing costs of Rs.20,000/-. The appellate authority shall consider and decide the appeal on merits in accordance with law, expeditiously. The Costs shall be deposited in two (02) weeks from the date of receipt of copy of this order before the appellate authority." 14. Further, the Calcutta High Court, in 2023 SCC OnLine Cal 5885 titled Kajal Dutta v. Assistant Commissioner of State Tax & Ors. held as under: "3. The correctness of the stand taken by the appellant that he was sick and unable to take steps to file the appeal within the period of limitation is not disputed by the Revenue. Howeve....