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PHELAN ENERGY INDIA PRIVATE LIMITED vs. COMMISSIONER OF CGST DELHI CENTRAL GOODS AND SERVICE TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
---
Res. Counsel
Shubham Tyagi
Sameer Vashisht
K.g. Gopalakrishnan

Petitioner / Applicant

PHELAN ENERGY INDIA PRIVATE LIMITED
Respondent COMMISSIONER OF CGST DELHI CENTRAL GOODS AND SERVICE TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Feb 11, 2025
Order No.

W. P. (C) 1680/2025

Citation

2025(2) TAXREPLY 12454
Original Order
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ORDER

ORDER PER 1. The writ petitioner is aggrieved by the order dated 31 December 2024 passed by the Joint Commissioner in terms of which the statutory appeal has come to be dismissed consequent to a failure on the part of the petitioner to formally seek condonation of delay. 2. We find that undisputedly the appeal would fall within the larger period of limitation which stands constructed in terms of Section 107 (4) of the Central Goods and Services Tax Act, 2017 [‘CGST Act’]. The only issue which thus survives is whether despite the explanation which was proffered in the course of hearing of the appeal, the same was liable to be dismissed solely on the ground that the petitioner had not moved a formal application for condonation of delay. 3. While dealing with an identical question, we had in Urbkra Bearing Pvt. Ltd. vs. Commissioner of Central Goods and Services Tax and Others [W.P.(C) 8878/2024 decided on 30 January 2025] observed as follows: - &l....

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