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ADDICHEM SPECIALLITY LLP vs. DEPARTMENT OF TRADE AND TAXES AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Rupak Srivastava
Deepak Kapoor
Vibhas Kumar Jha
Res. Counsel
Udit Malik
Vishal Chanda
Rima Rao

Petitioner / Applicant

ADDICHEM SPECIALLITY LLP
Respondent DEPARTMENT OF TRADE AND TAXES AND ANOTHER
Court Delhi High Court
State

Delhi

Date Feb 7, 2025
Order No.

W. P. (C) 14279/2024 and CM APPL. 59773/2024 (Interim Relief), W. P. (C) 15045/2024, W. P. (C) 16861/2024, W. P. (C) 5650/2024, W. P. (C) 13592/2024 and CM APPL. 56857/2024 (Stay), W. P. (C) 15725/2024, W. P. (C) 13679/2024, W. P. (C) 13757/2024, W. P. (C) 13760/2024, W. P. (C) 16038/2024, W. P. (C) 16067/2024, W. P. (C) 16936/2024.

Citation

2025(2) TAXREPLY 12401
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ORDER

JUDGMENT DHARMESH SHARMA, J. 1. These batch of petitions emanate from the orders handed down by the Appellate Authority, wherein the Appellate Authority has negated the stand of the petitioners thereby dismissing their appeals on the ground of limitation as per Section 107 of the Central and Goods Services Tax Act, 2017 [CGST Act]. The petitioners also seek the quashing of the Show Cause Notices [SCN] issued to them by the respondents and the restoration of their respective GST [Goods and Services Tax] registrations. 2. The main two issues of the petitioners herein are: - i) Whether the Appellate Authority under Section 107 (4) of the CGST Act is authorized to condone the delay in filing an appeal beyond one month after the expiration of the three-month period specified in Sub-section (1) of Section 107 for filing an appeal against a decision or order issued by an adjudicating authority under the CGST Act? and ii) Whether the appella....

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