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URBKRA BEARINGS PVT LTD vs. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
Wahaj Ahmad Khan
Monis Khan
Res. Counsel
Arnav Kumar
Chetanya Kapoor

Petitioner / Applicant

URBKRA BEARINGS PVT LTD

Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND OTHERS
Court Delhi High Court
State

Delhi

Date Jan 30, 2025
Order No.

W. P. (C) 8878/2024

Citation

2025(1) TAXREPLY 12438

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ORDER

ORDER PER 1. The writ petitioner has approached this Court and seeks to invoke our jurisdiction under Article 226 of the Constitution, assailing the order passed by the Additional Commissioner acting as the appellate authority under the Central Goods and Services Tax Act, 2017 [“CGST”]. 2. The appeal of the writ petitioner had been instituted in respect of an order passed by the Superintendent, CGST dated 22 February 2023 and 29 December 2023. As per the recordal of facts which appear in the order impugned before us, the petitioner had filed and instituted that appeal on 21 May 2023. It had, however, contended before the Additional Commissioner that although the Order-in-Original is stated to have been passed on 22 February 2023, a copy of the same was received by it only on 15 March 2023. 3. The Additional Commissioner, however, has alluded to the fact that all orders are communicated electronically on the AIO portal and thus, it would be deemed to have been....

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