Bs Agencies through It Proprietor Prop Shivam Gupta v. Commissioner of Central Goods and Service Tax and Anr.
Case brief
What is this about?
BS Agencies Shivam Gupta proprietor writ petition Article 226 Constitution CGST Delhi West Commissioner Order-in-Original 119/DEVPL/JC/2025 3rd February 2025 penalties imposition withdrawal of writ petition appellate remedy Section 107 Central Goods and Services Tax Act 2017 Appellate Authority limitation period reply not considered adjudicating authority dismissed as withdrawn liberty Delhi High Court April 2025 Prathiba M. Singh Rajneesh Kumar Gupta Rakesh Kumar Parveen Gautam Monica Benjamin CM APPL 19102/2025 exemption CM APPL 19103/2025 interim reliefs
What did the court decide?
Petition dismissed as withdrawn with liberty to approach the concerned Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017; petition along with pending application (CM APPL. 19103/2025) disposed of; exemption application CM APPL. 19102/2025 allowed subject to just exceptions.