Allowed

Rajesh Kumar Sharma Individual Non Taxable Entity, Director a and T Security Services Pvt. Ltd. v. Addl. Commisisoner of Cgst Delhi West & Anr.

Delhi HC18 Nov 2025W.P.(C)/16792/2025

Case brief

AI extract

What is this about?

Directors of a company sought extension of time to file appeals before the GST Appellate Tribunal. As the GST portal lacked a facility for non-GST users and became operational only after the deadline expired, the Court allowed filing by 31 March 2026.

What did the court decide?

Time to file appeal before GST Appellate Tribunal extended up to 31 March 2026; applications allowed.

Rajesh Kumar Sharma Individual Non Taxable Entity… — GST and Indirect Tax | Delhi HC (2025)

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$~9 & 26

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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W.P.(C) 16792/2025 RAJESH KUMAR SHARMA INDIVIDUAL NON TAXABLE ENTITY, DIRECTOR A AND T SECURITY SERVICES PVT. LTD .....Petitioner Through: Mr. A.K. Babbar and Mr. B K. Tripathi, Advs. Versus ADDL. COMMISISONER OF CGST DELHI WEST & ANR. .....Respondents Through: Mr. Akash Panwar, Mr. Lakshay Nagpap, Advs. 26 + W.P.(C) 16798/2025 VIVEK KUMAR INDIVIDUAL NON TAXABLE ENTITY, DIRECTOR A AND T SECURITY SERVICES PVT. LTD .....Petitioner Through: Mr. A.K. Babbar and Mr. B K. Tripathi, Advs. Versus

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ADDL. COMMISISONER OF CGST DELHI WEST & ANR. .....Respondents Through: Mr. Akash Panwar, Mr. Lakshay Nagpap, Advs.

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CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/02/2026 at 13:02:42

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O R D E R % 06.02.2026

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CM APPL. 8222/2026 in W.P.(C) 16792/2025 & CM APPL. 8324/2026 in W.P.(C) 16798/2025 (fresh by petr. seeking extension of time to file appeal)

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On 18^th November, 2025, the writ petition preferred by the petitioners came to be allowed with following directions:-

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“17. However in the facts of the present case, considering the substantial amount of money which has already been paid by the petitioner, the Court is of the opinion that the petitioner ought to be permitted to avail of the appellate remedy before the GST Appellate Tribunal without any further payment of any amount as pre-deposit.

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18. Let the appeal be filed by the petitioner by 25^th December, 2025. If the appeals are filed within the said time period, the same shall be considered on merits and shall not be dismissed on the ground of delay.”

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As such, the appeal was required to be filed by the petitioners by 25^th December, 2025, however, in view of the portal not having an appropriate head for accepting the appeal without quoting the GST number, a decision was required to be taken at the end of the respondent thereby providing not only the facilities of accepting the appeal but also by carrying out appropriate changes in the portal in the matter of acceptance of appeal.

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Accordingly, following decision is taken by the respondent which reads thus:-

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In this matter, the undersigned is directed to convey that GST Appellate Tribunal Portal is a GSTN based portal and GST No. is mandatory for filing appeal in the portal. However, based on your request, the subject matter was taken into consideration and facility to file an appeal by the Directors of a company as a Non-GST user is finalized by creating a temp id. Development of the facility is underway, and the system is expected to be ready for testing in 30 days tentatively. The following steps will be completed during this period:

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User Registration : Setting up the enrollment process for

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/02/2026 at 13:02:42

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individuals holding Temp-IDs.

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• Manual Filing Support : Enabling a workflow for users to file appeals manually when their orders are not found in the online system.

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• Data Verification : Implementing checks to ensure that all manually entered information is accurate and secure.

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• Final Internal Review : Conducting a complete system walkthrough to confirm that all features are stable and ready for use. This is for your information, please.

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As a sequel to the aforesaid decision of the respondent, the portal was made operational and the petitioners can now file an appeal, however, the period within which the appeal was required to be filed has already expired.

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In the aforesaid facts and circumstances, particularly, the communication which is handed-over by the petitioners reproduced hereinabove issued by the respondent, we deem it appropriate to permit the petitioner to file an appeal by 31^st March 2026.

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The applications stand allowed in the aforesaid terms.

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NITIN WASUDEO SAMBRE, J

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AJAY DIGPAUL, J

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FEBRUARY 6, 2026/ sky/sk

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/02/2026 at 13:02:42

Rajesh Kumar Sharma Individual Non Taxable Entity, Director a and T Security Services Pvt. Ltd. v. Addl. Commisisoner of Cgst Delhi West & Anr.

Case brief

What is this about?

What did the court decide?

Rajesh Kumar Sharma Individual Non Taxable Entity, Director a and T Security Services Pvt. Ltd. v. Addl. Commisisoner of Cgst Delhi West & Anr.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

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