2025 (11) TMI 1635

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....ay Jain, Adv. For the Respondent Through: Mr. Akash Verma, Sr. Standing Counsel, CBIC with Ms. Aanchal Uppal, Adv. (M: 9697980007) PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Order-in-Appeal dated 28th August, 2025 (her....

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.... confirm the demand of interest, on applicable rate, under Section 50 of CGST Act, 2017, till the date of payment of the amount as confirmed under Sr. no. 20(i) && 20(ii) above; v. I impose Penalty of Rs. 33,070/- & Rs. 10,000/- on the amount, as confirmed at Sr. uo. 20(i) & 20(ii) above respectively, under Section 73 read with Section 122 (2)(a) of CGST/ SGST Act. 2017." 4. The ground....

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....r submits that the Petitioner could not appear as there was only a notice period of one day for appearance. The reasons given for praying condonation of delay is that the documents were submitted by the Petitioner to the Counsel who, thereafter, fell ill and could not file the appeal. The Appellate Authority has, however, rejected the prayer for condonation of delay. 7. The Court has considered....

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....tice due to one day's notice which was given and considering the reasons for condonation, the Court is inclined to condone the delay subject to costs of Rs. 20,000/- being deposited with the Delhi High Court Bar Clerk Association within a period of two weeks. The details of the said association is given below: Delhi High Court Bar Clerk Association ● Name: Delhi High Court ....